57 Meaning of “group”, “parent” etc
Finance Act 2020 (2020 c 14) | Legislation

Groups, parents and members

57  Meaning of “group”, “parent” etc

(1)     In this Part “group” means—

(a)     any entity which—

(i)     is a relevant entity (see section 58), and

(ii)     meets condition A or B (see subsections (2) and (3)), and

(b)

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