The Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999

Group relief claims and surrenders under the arrangements

10.—(1) Where an application by an authorised company is accepted by an officer of the Board under regulation 7, the authorised company may act in accordance with the following provisions of this regulation in relation to itself and to any of the authorising companies, other than a company excluded from the arrangements in accordance with regulation 7(3) or 9.

(2) The authorised company may from time to time furnish to an officer of the Board on behalf of itself and the authorising companies a statement in writing, in the form provided, or in a form authorised, by the Board, containing information necessary for the amendment in accordance with the provisions of Part VIII of Schedule 18 of the company tax returns of itself and the authorising companies for the purpose of making and withdrawing claims and surrenders of group relief.

(3) Where a statement is furnished to an officer of the Board as mentioned in paragraph (2)—

(a) the provisions of Part VIII of Schedule 18, other than paragraph 70(4) (claim for group relief ineffective unless accompanied by copy of notice of consent to surrender) and paragraph 71(4) (notice of withdrawal of consent to surrender ineffective unless accompanied by notice of consent of claimant company to withdrawal), shall apply in relation to the authorised company as if references to the claimant company and the surrendering company included references to the authorised company;

(b) amendments made in accordance with the provisions of Part VIII of Schedule 18 to the company tax returns of the authorising companies in reliance on the information contained in the statement shall have effect for the purposes of the Corporation Tax Acts as if the amendments had been made by those companies.

(4) Without prejudice to the generality of paragraph (2), the information to be contained in the statement must include in particular—

(a) as regards the amount claimed, the same information as is specified in paragraph 68 of Schedule 18,

(b) as regards the amount surrendered, the same information as is specified in paragraph 71(1) of Schedule 18,

(c) where applicable, details showing the effect of the claim on each company’s self-assessment included in its company tax return, and

(d) where applicable, details showing which of the company tax returns of the companies concerned are returns into which an enquiry is in progress under Part IV of Schedule 18.

(5) A statement provided under paragraph (2) that does not contain information that is sufficient for the amendment of the company tax returns of the authorised company and the authorising companies in accordance with the provisions of Part VIII of Schedule 18 is ineffective.

(6) An authorising company remains liable, in accordance with the provisions of Schedule 18, for any incorrect claim or incorrect company tax return arising from a statement provided by the authorised company under paragraph (2).