http://www.legislation.gov.uk/ukpga/2000/17/schedule/27/part/I/crossheading/limits-on-amount-of-relief
Finance Act 2000
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.
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para. 7(1)(b)
SCHEDULES
SCHEDULE 27 Group relief in case of non-resident companies etc.
Part I Amendments of Chapter IV of Part X of the Taxes Act 1988
Limits on amount of relief
F13
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F14
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .