[F1198HAcquisition by member of same groupU.K.
Section 198A or 198B is to apply where—
(a)the disposal is by a company which, at the time of the disposal, is a member of a group of companies (within the meaning given in section 170),
(b)the acquisition is by another company which, at the time of the acquisition, is a member of the same group, and
(c)the claim under that section is made by both companies,
as if both companies were the same person.]
Textual Amendments
F1S. 198H inserted (with effect in accordance with s. 17(2) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 17(1)