Finance Act 2016

6(1)Group” means two or more relevant bodies which together constitute—U.K.

(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.