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SCHEDULES

[F1SCHEDULE 9AU.K. Anti-avoidance provisions: groups

Textual Amendments

F1Sch. 9A inserted (29.4.1996) by 1996 c. 8, s. 31, Sch. 4

Interpretation of Schedule etc.]U.K.

7(1)References in this Schedule to being treated as a member of a group and to being eligible to be treated as a member of a group shall be construed in accordance with section 43.

(2)For the purposes of this Schedule the giving of any notice or notification to any receiver, liquidator or person otherwise acting in a representative capacity in relation to another shall be treated as the giving of a notice or, as the case may be, notification to the person in relation to whom he so acts.