Interpretation
This section has no associated Explanatory Notes
42In this Part of this schedule—
“control” is to be interpreted in accordance with sections 450 and 451 of the Corporation Tax Act 2010 (c.4) (but see paragraph 31),
“relevant associated company”, in relation to the buyer, means a company that—
(a)is a member of the same group as the buyer immediately before the buyer ceases to be a member of the same group as the seller, and
(b)ceases to be a member of the same group as the seller in consequence of the buyer so ceasing.