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SCHEDULES

SCHEDULE 7U.K. Restrictions on group relief

Modifications etc. (not altering text)

C1Sch. 7 amended ( retrospective to 31.7.1997) by 1998 c. 36, s. 81(5)

Consequential amendmentsF1F1U.K.

Textual Amendments

F1Sch. 7 para. 3 repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(4) Note of the amending Act) by 1998 c. 36, ss. 38(2)(3), 165, Sch. 27 Pt. III(4) Note

4U.K.In section 405(4) (claims relating to losses of members of both groups and consortia), for the words from “a fraction” to “403(9)(b))” there shall be substituted “ which an amount may by virtue of that claim be set off by way of group relief ”.