Related Commentary  Related HMRC Manuals

400C(1)  For the purposes of section 400A, a company (“company B”) is associated with company A at a time (“the relevant time”) during an accounting period of company A (“the accounting period”) if any of the following five conditions is met.

400C(2)  The first condition is that the financial results of company A and company B, for a period that includes the relevant time, meet the consolidation condition.

400C(3)  The second condition is that there is a connection between company A and company B for the accounting period.

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