Groups of companies, &c.
4(1)The Corporation cannot be a member of a group of companies for the purposes of Chapter I of Part VI of the Taxation of Chargeable Gains Act 1992 (groups of companies) at any time during the exempt period.
(2)Where a company ceases to be a member of a group of companies by virtue of sub-paragraph (1), section 179 of that Act shall not apply.
5(1)The Corporation cannot be a member of a group of companies for the purposes of Chapter IV of Part X of the [1988 c. 1.] Income and Corporation Taxes Act 1988 (group relief) at any time during the exempt period.
(2)The Corporation cannot be a surrendering company for the purposes of a consortium claim within the meaning of section 402(3) of that Act.