[51G Companies and groups: meaning of “related”]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[51G  Companies and groups: meaning of “related”]

[(1)     A company (“C1”) is related to another company (“C2”) in a financial year if one or both of—

(a)     the shared premises condition, and

(b)     the similar activities condition,

are met in relation to the companies in that financial year.

(2)     Where C1 is related to C2 in a financial year, C1 is also related to any other company to which C2 is related in that financial year.

(3)

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