– see also Groups of companies; Companies; Group relief; Parent companies and subsidiaries

51 per cent subsidiary, meaning

Legislation/Regulatory – CTA2010 s. 1154

75 per cent subsidiary, meaning

Legislation/Regulatory – CTA2010 s. 1154

90 per cent subsidiary, meaning

Legislation/Regulatory – CTA2010 s. 1154

Calculation of amounts owned indirectly

Adding fractions together

Legislation/Regulatory – CTA2010 s. 1157

Generally

Legislation/Regulatory – CTA2010 s. 1156

Group relief

– see Group relief

Indirect ownership of ordinary share capital

Legislation/Regulatory – CTA2010 s. 1155

Meaning

Legislation/Regulatory – CA2006 s. 1159, 1160, Sch. 6

Undertakings, meaning

Legislation/Regulatory – CA2006 s. 1162

Value shifting

Legislation/Regulatory – TCGA92 s. 26A-26D