SCHEDULES
SCHEDULE 22 Tonnage tax
Part XII Groups, mergers and related matters
Meaning of “group" and “member of group"
116
In this Schedule a “group” means—
a
all the companies controlled by an individual, or
b
where a company that is not controlled by another person controls one or more other companies, that company and all the companies controlled by it.
References to membership of a group shall be construed accordingly.