SCHEDULES
SCHEDULE 7RPDT reliefs
PART 2RPDT group relief
9Giving of RPDT group relief
1
If a claimant company makes a claim under paragraph 8, the relief is to be given effect in accordance with section 38 as “allowable RPDT group relief”.
2
The amount of the relief is—
a
an amount equal to the surrendering company’s surrenderable amounts for the surrender period, or
b
if the claim is in relation to only part of those amounts, an amount equal to that part.
But this is subject to section 42 and paragraph 10.
3
The deduction of the relief under section 38 is to be made after the deduction of any relief under Part 1 of this Schedule but before the deduction of any relief under Part 3 of this Schedule.