This is the original version (as it was originally enacted).
46For section 412 of the Taxes Act 1988 (group relief: claims and adjustments) substitute—
(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.”.
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