13 The Department may by regulations make provision for determining for the purposes of this Schedule the amount of the aggregate gross income for a financial year of a group consisting of a parent charity and its subsidiary undertaking or undertakings.N.I.
Commencement Information
I1Sch. 6 para. 13 in operation at 28.11.2015 for specified purposes by S.R. 2015/383, art. 2(2)
I2Sch. 6 para. 13 in operation at 1.1.2016 in so far as not already in operation by S.R. 2015/383, art. 2(3), Sch.