Part III Income Tax, Corporation Tax and Capital Gains Tax
Chapter II Other provisions
Groups and group relief
99 Joint arrangements for claims.
In paragraph 77 of Schedule 18 to the M1Finance Act 1998 (power to make provision by regulations about joint arrangements for group relief), in sub-paragraph (1)(a) (arrangements permitting claim for relief without copy of notice of consent to surrender), after “the surrendering company" insert “
, provided authority for the claim being so made is given by a company which is authorised in relation to the claimant company as mentioned in paragraph (b)
”
.