Section 345: Meaning of “UK group company” and “relevant group company”
632.This section defines “UK group company” and “relevant group company” for the purposes of this Part. It is based on paragraph 86 of Schedule 15 to FA 2009.
632.This section defines “UK group company” and “relevant group company” for the purposes of this Part. It is based on paragraph 86 of Schedule 15 to FA 2009.