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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 31 December 2020 - onwards
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410. Group payments.

(1)

(a) In this section -

''EEA Agreement'' means the Agreement on the European Economic Area signed at Oporto on 2 May 1992, as adjusted by the Protocol signed at Brussels on 17 March 1993;

''EEA State'' means a state which is a contracting party to the EEA Agreement;

 ''relevant Member State'' means -

(i) a Member State of the European Union, or

(ii) not being such a Member State, an EEA State which is a territory with the government of which arrangements having the force of law by virtue of section 826(1) have been made,

and, in addition to what is specified in subparagraphs (i) and (ii), shall be deemed to include the United Kingdom;

  ''tax'', in relation to a relevant Member State other than the State, means any tax imposed in the Member State which corresponds to corporation tax in the State;

"trading or holding company" means a trading company or a company whose business consists wholly or mainly in the holding of shares or securities of trading companies which are its 90 per

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