SCHEDULES

[F1SCHEDULE 9AU.K. Anti-avoidance provisions: groups

Textual Amendments

F1Sch. 9A inserted (29.4.1996) by 1996 c. 8, s. 31, Sch. 4

Interpretation of Schedule etc.U.K.

7(1)References in this Schedule to being treated as a member of a group and to being eligible to be treated as a member of a group shall be construed in accordance with [F2section 43 to 43C].U.K.

(2)For the purposes of this Schedule the giving of any notice or notification to any receiver, liquidator or person otherwise acting in a representative capacity in relation to another shall be treated as the giving of a notice or, as the case may be, notification to the person in relation to whom he so acts.]

Textual Amendments

F2Words in Sch. 9A para. 7(1) substituted (27.7.1999) by 1999 c. 16, s. 16, Sch. 2 para. 5(4)