PART X LOSS RELIEF AND GROUP RELIEF
C2C1CHAPTER IV GROUP RELIEF
Annotations:
Modifications etc. (not altering text)
C1
See—1988 s.434A—limitations on group relief for life assurance company.1989 s.102—surrender of company tax refund etc. within group (from a day to be appointed not earlier than 31March 1992).
409 Companies joining or leaving group or consortium.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 10 Ch. 4 modified (27.7.1999) by Commonwealth Development Corporation Act 1999 (c. 20), Sch. 3 paras. 1, 5(1)