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SCHEDULES

SCHEDULE 7U.K. Restrictions on group relief

Modifications etc. (not altering text)

C1Sch. 7 amended ( retrospective to 31.7.1997) by 1998 c. 36, s. 81(5)

Consequential amendmentsF1F1U.K.

Textual Amendments

F1Sch. 7 para. 3 repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(4) Note of the amending Act) by 1998 c. 36, ss. 38(2)(3), 165, Sch. 27 Pt. III(4) Note

6U.K.Sections 408, 409 and 411(2) to (9) (which limit group relief where the accounting periods of the claimant company and the surrendering company do not coincide and where companies join and leave groups and make other provision for excluding double relief) shall cease to have effect.