Section 129(2)

For the purposes of this Part any two bodies corporate are interconnected if— and in this Part “interconnected bodies corporate” shall be construed accordingly and “group of interconnected bodies corporate” means a group consisting of two or more bodies corporate all of whom are interconnected with each other. one of them is a body corporate of which the other is a subsidiary; or both of them are subsidiaries of one and the same body corporate;

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Source: legislation.gov.uk · retrieved 2026-09-04