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1

This Part of this Schedule applies to—

a

claims for group relief under Part 5 of the Corporation Tax Act 2010, and

b

claims for group relief for carried-forward losses under Part 5A of that Act.

2

In this Part of this Schedule (except where otherwise indicated)—

a

references to “relief” are to either of those forms of relief, and

b

references to “a claim” are to a claim for either of those forms of relief.