842 [UK Economic Interest Groupings and] European Economic Interest Groupings
Income Tax Act 2007 (2007 c 3) | Legislation

842  [UK Economic Interest Groupings and] European Economic Interest Groupings

(1)     The following rules about [UK Economic Interest Groupings and] European Economic Interest Groupings apply for the purposes of charging income tax—

Rule 1

A grouping is treated as acting as the agent of its members.

Rule 2

The activities of a grouping are treated

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