Capital Allowances Act 2001 section 158

Members of same group

Section 158 defines when two companies are considered "members of the same group" for the purposes of the rules on additional VAT liabilities and rebates.

• The definition of "same group" borrows from the group relief rules in Part 5 of the Corporation Tax Act 2010.
• Two companies are in the same group if they would qualify as members of the same group for group relief purposes.
• The test is applied at the specific point in time that is relevant to the transaction or event in question.
• This definition is important because several provisions in this chapter treat transactions between group members differently from transactions between unrelated parties.