[F1412 Claims and adjustments.U.K.
(1)Claims for group relief are dealt with in Part VIII of Schedule 18 to the Finance Act 1998.
(2)Paragraph 76 of that Schedule provides for assessments or other adjustments where group relief has been given which is or has become excessive.]
Textual Amendments
F1S. 412 substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 46; S.I. 1998/3173, art. 2