287 Groups
Finance (No 2) Act 2023 (2023 c 30) | Legislation

Groups, partnerships and joint ventures

287 Ìý³Ò°ù´Ç³Ü±è²õ

(1)     For the purposes of this Part, the following form a “groupâ€â€”

(a)     a company that is not a 75% subsidiary of any other company, and

(b)     every company that is a 75% subsidiary—

(i)     of that company,

(ii)     of a 75% subsidiary of that company, or

(iii)     of a 75% subsidiary of a 75% subsidiary of that company, and so on.

(2)     The company in

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