158 Members of same groupU.K.
This section has no associated Explanatory Notes
For the purposes of this Chapter two companies are members of the same group at any time if they would be treated as members of the same group of companies at that time for the purposes of [F1Part 5 of CTA 2010] (group relief).
Textual Amendments
F1Words in s. 158 substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 342 (with Sch. 2)