| 单词 | group |
| 释义 | group group A parent undertaking and its subsidiary or subsidiaries. In UK tax law, two or more companies constitute a group where one company holds more than 50% of the shares in the other(s). This test is usually applied to the voting share capital only. Where there is a group of companies, the availability of the lower rates of corporation tax is restricted. Where the links between companies are made by share ownership of 75% or over, assets can be passed among the companies without a tax charge in respect of capital gains. Seeconsolidated financial statements; group relief. See alsomedium-sized group; small group. |
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