C1C2C3C4C5C6Part 5Group relief

Annotations:
Modifications etc. (not altering text)
C1

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)

C2

Pt. 5 excluded (with effect in accordance with Sch. 18 para. 63 of the amending Act) by Finance Act 2016 (c. 24), Sch. 18 para. 20(5)

C3

Pt. 5 modified by 2009 c. 4, s. 1218ZDB(2) (as inserted (for specified purposes and with effect in accordance with Sch. 6 paras. 20, 21(1)(a) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 1 (with Sch. 6 para. 21(3)))

C4

Pt. 5 modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Risk Transformation (Tax) Regulations 2017 (S.I. 2017/1271), regs. 1(1), 10, 11

C5

Pt. 5 applied (with modifications) (24.2.2022) by Finance Act 2022 (c. 3), Sch. 2 para. 47(4)

Chapter 7Miscellaneous provisions and interpretation of Part

Interpretation

188Other definitions

1

In this Part—

  • “the claimant company ” has the meaning given by section 130(2) F3...,

  • “the claim period” has the meaning given by section 130(2) F4...,

  • “company” means any body corporateF1(except in F2sections 156(2A) and 169(3) ,

  • “group relief” has the meaning given by section 97(2),

  • “profits” means income and chargeable gains, except in so far as the context otherwise requires,

  • “the surrenderable amounts” has the meaning given by section 99(7) F5...,

  • “surrendering company” has the meaning given by section 99(7) F6...,

  • “the surrender period” has the meaning given by section 99(7) F7....

2

In this Part, except in so far as the context otherwise requires—

a

references to a trade include an office, and

b

references to carrying on a trade include holding an office.