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SCHEDULE 10SGroup relief

PART 4SInterpretation

When are companies members of the same group?S

43SCompanies are members of the same group if one is the 75% subsidiary of the other or both are 75% subsidiaries of a third company.

Commencement Information

I1 Sch. 10 para. 43 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2