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Finance Act 1974
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- UK Public General Acts
- 1974 c. 30
- SCHEDULE 9
- Groups of companies
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Groups of companies
11(1)For the purpose of determining whether a chargeable building falls within subsection (1) or subsection (3) of the principal section, any lease granted by a member of a group of companies to another member of the group shall be disregarded.
(2)For the purposes of this Schedule, land occupied by a member of a group of companies may be treated as occupied by any other member of the group.
(3)Section 272 of the Taxes Act (groups of companies: definitions) shall apply for the purposes of this paragraph as it applies for the purposes of sections 273 to 281 of that Act.
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