114(1)Paragraph 70 (consent to surrender) is amended as follows.U.K.
(2)For sub-paragraph (1) substitute—
“(1)In accordance with Requirement 1 in section 130(2), 135(2), 188CB(3) or (as the case may be) 188CC(3) of the Corporation Tax Act 2010, a claim requires the consent of the surrendering company.”
(3)In sub-paragraph (4) omit “for group relief”.
(4)In sub-paragraph (6)—
(a)after “means” insert “—
(a)”,
(b)at the end insert— “,
(b)a claim for group relief for carried-forward losses under section 188CB of that Act based on consortium condition 1 or 2 (see Requirement 3 in that section), and
(c)a claim for group relief for carried-forward losses under section 188CC of that Act based on consortium condition 3 or 4 (see Requirement 3 in that section).”