Tax Memo

 CHAPTER 8   Groups of companies 

 SECTION 1   Group companies 

Various areas of tax legislation include specific provisions for groups of companies. All groups include a parent and one or more subsidiaries. The definition of a group (and extent of ownership of the subsidiary required) varies according to the area of legislation concerned and the aim of this section is to define the terms group and consortium, and highlight the areas of legislation which are affected.

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