[285A [UK Economic Interest Groupings] European Economic Interest Groupings]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[285A  [UK Economic Interest Groupings] European Economic Interest Groupings]

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

Rule 1

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

Rule 2

The activities of a grouping are treated as those of its members acting jointly.

Rule 3

Each member of

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