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The Double Taxation Relief (Surrender of Relievable Tax Within a Group) Regulations 2001
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- UK Statutory Instruments
- 2001 No. 1163
- Regulation 10
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Miscellaneous provisions
10.—(1) The like provisions as those contained in Chapter IV of Part X of the Taxes Act (“Chapter IV”) and listed below shall have effect, with necessary modifications, in relation to claims for amounts of EUFT available for surrender as they have effect in relation to claims for group relief.
(2) Those provisions of Chapter IV are sections 402(1), (2), (5) and (6), 404(1), 410(1), (4) and (5) to (7)(2) and 411(1).
(1)
Section 404 was amended by paragraph 21 of Schedule 14 to the Finance Act 1996 and paragraph 37 of Schedule 5 to the Finance Act 1998.
(2)
Section 410(5) was amended by section 68 of the Finance Act 1997 (c. 16).
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