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Finance (No. 2) Act 2017
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- UK Public General Acts
- 2017 c. 32
- SCHEDULE 4
- PART 11
- Paragraph 122
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FA 1998
122(1)Paragraph 77 (joint amended returns) is amended as follows.
(2)In sub-paragraph (1)—
(a)in paragraph (a) omit “for group relief”, and
(b)in paragraph (b) omit “group” in the second and third places that word occurs.
(3)In sub-paragraph (3), in paragraph (a), omit “for group relief”.
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