SCHEDULES
SCHEDULE 19Large businesses: tax strategies and sanctions
PART 1Interpretation
6“Group” and related expressions
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.