Commentary

D1.1209 Associated companies—changing number of associated companies

Corporate tax
Corporate tax | Commentary

D1.1209 Associated companies—changing number of associated companies

Corporate tax | Commentary

D1.1209 Associated companies—changing number of associated companies

The provisions in this article were repealed with effect from 1 April 2015. From this date for non-ring fence trades there is only one 'main rate' of corporation tax (see D1.1201). Where an accounting period straddles this date it is split into two notional periods. For the small profits rate that applies to ring fence trades (see D1.1204).

Where the number of associated companies varies throughout an accounting period, all the companies with which it was associated (even if for only part of an accounting period) are taken into account1. This means that two

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