SCHEDULE 10Group relief

PART 1Introductory

Overview

1

(1)

This schedule provides for relief for certain transactions involving companies.

(2)

It is arranged as follows—

  • Part 2 provides for when relief is available,

  • Part 3 provides for when the relief is withdrawn,

  • F1Part 3A provides for recovery of tax where relief is withdrawn,

  • Part 4 defines expressions used in this schedule.