SCHEDULES
F2SCHEDULE 9A Anti-avoidance provisions: groups
Annotations:
Amendments (Textual)
Interpretation of Schedule etc.
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 F1section 43 to 43C.
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.
Sch. 9A inserted (29.4.1996) by 1996 c. 8, s. 31, Sch. 4