Finance (No. 3) Act 2010

6 (1) Section 146 (maximum amount of group relief in consortium claims) is amended as follows. U.K.

(2) In subsection (3)—

(a) omit the “and” at the end of paragraph (a), and

(b) after that paragraph insert—

“(aa) assuming that the link company was UK related, and”.

(3) In subsection (6), at the end insert “ , assuming that the link company was UK related. ”

(4) In subsection (8)—

(a) omit the “and” at the end of the definition of “consortium claim”, and

(b) at the end insert “, and

UK related”, in relation to a company, has the meaning given by section 134.”