Part 5Group relief
Chapter 4Claims for group relief
Surrenderable amounts under Chapter 2
F1134ACompanies “established in the EEA”
(1)
For the purposes of section 133 a company is established in the EEA if—
(a)
it is constituted under the law of the United Kingdom or an EEA territory, and
(b)
it has its registered office, central administration or principal place of business within the European Economic Area.
(2)
In this section “EEA territory”, in relation to any time, means a territory outside the United Kingdom that is within the European Economic Area at that time.