C1Part 5Group relief
Annotations:
Modifications etc. (not altering text)
Chapter 3Surrenders made by non-UK resident company resident or trading in the EEA
Other rules, assumptions and exclusions
122Assumptions to be made in recalculating EEA amount
Sections 123 to 126 apply for the purpose of recalculating the EEA amount at Step 3 in section 113.
Pt. 5 applied (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 125 (with s. 147, Sch. 17)