Finance Act 2022 (c. 3)

SCHEDULES

SCHEDULE 4 U.K. Cross-border group relief

PART 2 U.K. Commencement

7 U.K. In this Part—

• “claimant company” has the meaning given by section 135(2) of CTA 2010;

• “commencement day” means 27 October 2021;

• “surrendering company” has the meaning given by section 99(7) of CTA 2010.