PART X LOSS RELIEF AND GROUP RELIEF

CHAPTER IV GROUP RELIEF

411 Exclusion of double allowances.

(1)

M1Relief shall not be given more than once in respect of the same amount, whether by giving group relief and by giving some other relief (in any accounting period) to the surrendering company, or by giving group relief more than once.

(2)

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6)

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7)

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8)

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(9)

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(10)

F2. . . Any reference in F3the Capital Allowances Act, except Parts 6 and 10, to an allowance made includes a reference to an allowance which would be made but for the granting of group relief, or but for that and but for an insufficiency of profits or other income against which to make it.