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).
C2Pt. 10 Ch. 4 modified (27.7.1999) by Commonwealth Development Corporation Act 1999 (c. 20), Sch. 3 paras. 1, 5(1)
C3Pt. 10 Ch. 4: The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), reg. 35 to be construed as one with this Chapter (6.4.2006) by virtue of regs. 1, 35(2) of that affecting S.I.
(1)Claims for group relief are dealt with in Part VIII of Schedule 18 to the Finance Act 1998.
(2)Paragraph 76 of that Schedule provides for assessments or other adjustments where group relief has been given which is or has become excessive.]
Textual Amendments
F1S. 412 substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 46; S.I. 1998/3173, art. 2