The Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999

1. Introductory Text

2. 1. Citation and commencement

3. 2. Introductory

4. 3. Interpretation

5. 4. Authorised company

6. 5. Authorising company

7. 6. Application by authorised company

8. 7. Matters consequential to the making of an application

9. 8. Change in members of consortium

10. 9. Exclusion of company from the arrangements

11. 10. Group relief claims and surrenders under the arrangements

12. 11. Termination of arrangements and exclusion of applicant company from arrangements

13. Signature

14. Explanatory Note