Bodies eligible for group treatmentU.K.
1(1)Two or more bodies are eligible to be treated as members of the same group for the purposes of this Part (“eligible bodies”) if—U.K.
(a)they are all bodies corporate,
(b)at least one of the bodies has an established place of business in the United Kingdom, and
(c)they are all under the same control.
(2)A body is eligible to be the representative member of a group if the body—
(a)is resident in the United Kingdom, or
(b)has a permanent establishment in the United Kingdom.
(3)A body is not an eligible body in relation to a group if it is a member of another group.
Commencement Information
I1Sch. 13 para. 1 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 13 para. 1 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4
2U.K.For the purposes of paragraph 1—
(a)two or more bodies are under the same control if—
(i)one of them controls each of the others,
(ii)one person (whether a body corporate or an individual) controls all of them, or
(iii)two or more individuals carrying on a business in partnership control all of them;
(b)a body corporate controls another body corporate only if—
(i)it is empowered by statute to control that body's activities, or
(ii)it is that body's holding company within the meaning of section 1159 of and Schedule 6 to the Companies Act 2006;
(c)an individual controls, or individuals control, a body corporate only if they would be that body's holding company within the meaning of those provisions, if they were a company.
Commencement Information
I3Sch. 13 para. 2 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I4Sch. 13 para. 2 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4