This section has no associated Explanatory Notes
41SFor the purposes of paragraphs 20 and 27 a company is “above” the seller in the group structure if the seller, or another company that is above the seller in the group structure, is a 75% subsidiary of the company.
Commencement Information
I1 Sch. 10 para. 41 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2