772Equity holders and profits or assets available for distribution
This section has no associated Explanatory Notes
(1)Schedule 18 to ICTA (group relief: equity holders and profits or assets available for distribution) applies for the purposes of sections 768 and 771.
(2)In that Schedule as it applies for those purposes—
(a)for any reference to sections 403C and 413(7) of ICTA, or either of those provisions, substitute a reference to sections 768 and 771,
(b)omit the words in paragraph 1(4) from “but” to the end, and
(c)omit paragraphs 5(3), 5B to 5F and 7(1)(b).