90 Requiring information and documents in relation to a group of undertakings

90  Requiring information and documents in relation to a group of undertakings

(1)     This section applies where an undertaking is a parent undertaking in relation to [a subsidiary undertaking].

(2)     Where a third party notice is issued to any person for the purpose of checking the tax position of a parent undertaking and any of its subsidiary undertakings—

(a)     the references in sections

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