5. In section 77 of LDTA (designation of group of companies), in subsection (8)—
(a)after paragraph (b) insert—
“(ba)an amount payable in respect of a tax credit;”;
(b)in paragraph (c), for “or (b)” substitute “, (b) or (ba)”.
5. In section 77 of LDTA (designation of group of companies), in subsection (8)—
(a)after paragraph (b) insert—
“(ba)an amount payable in respect of a tax credit;”;
(b)in paragraph (c), for “or (b)” substitute “, (b) or (ba)”.