[Identifying a gains group](https://library.croneri.co.uk/po-heading-id_bKWq8tbbjke0DEwt-Kk0Rw)

1. 75% subsidiaries

1.1. >=75% share capital

1.1.1. Owned by parent company ... or

1.1.2. ... owned by 75% subsidiary

1.2. Effective 51% subsidiary of principal company

1.2.1. >50% assets

1.2.2. >50% profits

1.3. Member of one group only

1.3.1. Tie-breaker

2. Principal company

2.1. Not 75% subsidiary of another company

2.1.1. Exception where due to 51% effective ownership test