- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (17/07/2012)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/04/2013
Point in time view as at 17/07/2012. This version of this provision has been superseded.
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(1)This section applies if—
(a)the claimant company makes a claim for group relief based on consortium condition 1,
(b)it is the claimant company that is owned by the consortium, and
(c)the claimant company is also a member of a group of companies.
(2)This section also applies if—
(a)the claimant company makes a claim for group relief based on consortium condition 3, and
(b)the claimant company is a member of a group of companies.
(3)No group relief is to be given on the claim (“the current claim”) unless the claimant company's total profits of the claim period exceed the group's potential relief.
(4)If those total profits exceed the group's potential relief, the group relief to be given on the current claim is limited to the amount of the excess.
(5)The group's potential relief is the maximum amount of group relief that could be claimed by the claimant company for the claim period on claims based on the group condition.
(6)Before determining the maximum amount of potential group relief under subsection (5), take account of any claim made before the current claim that—
(a)is a claim for group relief based on the group condition made by another member of the same group of companies as the claimant company, and
(b)is in relation to losses or other amounts surrendered by a company that is also a member of that group.
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