Section 59 | Continuity of a group over time

(1)In this Part, this section applies for the purpose of determining whether a group at any time (Time 2) is the same group as a group at any earlier time (Time 1).

(2)The group at Time 2 is the same group as the group at Time 1 if and only if the entity that is the parent of the group at Time 2—

(a)was the parent of the group at Time 1, and

(b)was the parent of a group at all times between Time 1 and Time 2.