Finance Act 2006

Yn ddilys o 19/07/2006

2In this Schedule, in relation to a group—

(a)G (pre-entry)” means the group before Part 4 begins to apply to it,

(b)G (property rental business)” means the group in so far as it carries on property rental business which satisfies Conditions 1 to 3 of section 107 (as modified by paragraph 6 below) while Part 4 applies to it,

(c)G (residual)” means the group in so far as it carries on other business while Part 4 applies to it, and

(d)G (post-cessation)” means the group after Part 4 has ceased to apply to it.