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Finance Act 2006
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Changes over time for: Paragraph 19
Version Superseded: 06/04/2007
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19(1)In the application of section 122(1)(a)—
(a)the reference to a company to which Part 4 applies shall be treated as a reference to the principal company of a group to which Part 4 applies, and
(b)the reference to profits of a company's tax-exempt business shall be treated as a reference to amounts shown in the financial statements of G (property rental business) as—
(i)the profits of the UK resident members of the group, and
(ii)gains accruing to UK resident members of the group.
(2)In the application of section 122(2)(n), (o) and (p) a reference to a company shall be treated as a reference to the principal company.
(3)In the application of section 122 disregard subsection (5).
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