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PART 5 E+WSUPPLEMENTARY PROVISION

CHAPTER 6E+WSPECIAL CASES

Corporate groupsE+W

81Power to make further provision about designation of groups of companiesE+W

(1)Regulations may add to, repeal or otherwise amend any provision made by an enactment relating to the tax about the designation of groups of bodies corporate.

(2)The regulations may (among other things) make provision about the bodies corporate that may be designated as members of a group and about the effects of designation.

Commencement Information

I1S. 81 in force at 25.1.2018 by S.I. 2018/35, art. 2(w)