http://www.legislation.gov.uk/ukpga/2016/24/schedule/19/paragraph/6
Finance Act 2016
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
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2024-05-18
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2023-07-11
Finance Act 2016
Sch. 19
para. 12(5)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 49(2)(a)
s. 61(6)
reg. 2
Finance Act 2016
Sch. 19
para. 12(5)(a)
Finance (No. 2) Act 2017
Sch. 14
para. 49(2)(b)
s. 61(6)
reg. 2
Finance Act 2016
Sch. 19
para. 12(5)(b)
Finance (No. 2) Act 2017
Sch. 14
para. 49(2)(c)
s. 61(6)
reg. 2
Finance Act 2016
Sch. 19
para. 51(8)(b)
Finance (No. 2) Act 2017
Sch. 14
para. 48(2)
s. 61(6)
reg. 2
Finance Act 2016
Sch. 19
para. 53(1)
Finance (No. 2) Act 2017
Sch. 14
para. 48(4)(a)
s. 61(6)
reg. 2
Finance Act 2016
Sch. 19
para. 53(1)
Finance (No. 2) Act 2017
Sch. 14
para. 48(4)(b)
s. 61(6)
reg. 2
Finance Act 2016
Sch. 19
para. 58(1)
Finance (No. 2) Act 2017
Sch. 14
para. 48(5)
s. 61(6)
reg. 2
Finance Act 2016
Sch. 20
para. 1(4)(e)
Finance Act 2021
Sch. 27
para. 47(2)
s. 118(2)
reg. 2
Finance Act 2016
Sch. 20 para. 3(3)(d) and word
Finance Act 2021
Sch. 27
para. 47(3)(b)
s. 118(2)
reg. 2
Finance Act 2016
Sch. 20
para. 5(5)
Finance Act 2021
Sch. 27
para. 47(5)
s. 118(2)
reg. 2
Finance Act 2016
Sch. 22
para. 2(4B)
Finance Act 2021
Sch. 27
para. 48(2)(c)
s. 118(2)
reg. 2
Finance Act 2016
Sch. 22
para. 3(4A)
Finance Act 2021
Sch. 27
para. 48(3)
s. 118(2)
reg. 2
SCHEDULES
SCHEDULE 19Large businesses: tax strategies and sanctions
PART 1Interpretation
“Group” and related expressions
6
1
“Group” means two or more relevant bodies which together constitute—
a
an MNE Group (see paragraph 7), or
b
a group other than an MNE group (see paragraph 8).
2
“UK group” means a group whose head is a relevant body incorporated in the United Kingdom.
3
“Foreign group” means a group whose head is a foreign relevant body.
4
For the purposes of sub-paragraphs (2) and (3) it is immaterial where other members of the group are incorporated.