TTM17656 - Schedule 22 Finance 2000: Groups

Meaning of "group" and "member of group"

FA00/SCH22/PARA116

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.

References