Part III Application of Act in particular cases

43AF1Groups: eligibility.

(1)

Two or more F2UK bodies corporate are eligible to be treated as members of a group if F3...—

(a)

one of them controls each of the others,

(b)

one person (whether a body corporate or an individual) controls all of them, or

(c)

two or more individuals carrying on a business in partnership control all of them.

F4(2)

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F5(3)

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F6(4)

An individual carrying on a business and one or more UK bodies corporate are eligible to be treated as members of a group if the individual—

(a)

controls the UK body corporate or all of the UK bodies corporate, and

(b)

is established, or has a fixed establishment, in the United Kingdom in relation to the business.

(5)

Two or more relevant persons carrying on a business in partnership (“the partnership”) and one or more UK bodies corporate are eligible to be treated as members of a group if the partnership—

(a)

controls the UK body corporate or all of the UK bodies corporate, and

(b)

is established, or has a fixed establishment, in the United Kingdom in relation to the business.

(6)

In this section—

(a)

“UK body corporate” means a body corporate which is established or has a fixed establishment in the United Kingdom;

(b)

“relevant person” means an individual, a body corporate or a Scottish partnership.

(7)

Section 43AZA contains provision for determining for the purposes of this section whether a body corporate, individual or partnership controls a UK body corporate.