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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation (International and Other Provisions) Act 2010 section 473
Meaning of "a worldwide group", "ultimate parent" etc.
Section 473 defines what constitutes a "worldwide group" for the purposes of the corporate interest restriction rules, and establishes the key terms used to describe the entities within such a group.
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.