Giving of RPDT group reliefU.K.
9(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.