Part 2Alcohol Duty

Chapter 7Wholesaling of controlled alcoholic products

I1I2106Groups

1

Two or more bodies corporate are members of a group for the purposes of the alcohol wholesaling provisions if each is established or has a fixed establishment in the United Kingdom and—

a

one of them controls each of the others,

b

one person (whether a body corporate or an individual) controls all of them, or

c

two or more individuals carrying on a business in partnership control all of them.

2

For the purposes of this section, a body corporate is to be taken to control another body corporate if—

a

it is empowered by or under an enactment to control that body’s activities, or

b

it is that body’s holding company within the meaning of section 1159 of, and Schedule 6 to, the Companies Act 2006.

3

For the purposes of this section

a

an individual or individuals are to be taken to control a body corporate if the individual or individuals (were the individual or individuals a company) would be that body’s holding company within the meaning of section 1159 of, and Schedule 6 to, the Companies Act 2006 (meaning of “subsidiary” etc), and

b

a body corporate is established or has a fixed establishment in the United Kingdom if it is so established or has such an establishment for the purposes of value added tax.