Commonwealth Development Corporation Act 1999

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5(1)The Corporation cannot be a member of a group of companies for the purposes of Chapter IV of Part X of the M1Income and Corporation Taxes Act 1988 (group relief) at any time during the exempt period.E+W+S+N.I.

(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.

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