Corporation Tax Act 2010 section 269ZZB

Meaning of "group"

Section 269ZZB defines what constitutes a "group" for the purposes of the corporate interest restriction rules on deductions allowance, using a 75% ownership threshold and extending the definition to cover entities without share capital.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.