Valid from 19/07/2006
136Availability of group reliefsU.K.
(1)In the application of a provision specified in subsection (2) to a group to which this Part applies G (property rental business) shall be treated as a separate group (distinct from—
(a)G (pre-entry),
(b)G (residual), and
(c)G (post-cessation)).
(2)The provisions mentioned in subsection (1) are—
(a)sections 171 and 171A of TCGA 1992 (actual or notional transfer of assets within group),
(b)sections 179A and 179B of TCGA 1992 (reallocation or roll-over of gain within a group),
(c)Chapter 4 of Part X of ICTA (corporation tax: group relief),
(d)Schedule 9 to FA 1996 (loan relationships),
(e)Schedule 26 to FA 2002 (derivative contracts), and
(f)Schedule 29 to FA 2002 (intangible assets).