2U.K.In section 129 (overview of Chapter), in subsection (2), for “Sections 130 to 134” substitute “ Sections 130 to 134A ”.
3U.K.In section 130(2) (group relief claims on amounts surrenderable under Chapter 2), in Requirement 3—
(a)in paragraph (c), for “section 133(1), (3) and (4)” substitute “ section 133(1) and (3) to (8) ”, and
(b)in paragraph (d), for “section 133(2), (3) and (4)” substitute “ section 133(2) to (8) ”.
4(1)Section 133 (conditions to be met for consortium claims for group relief) is amended as follows.U.K.
(2)In subsection (1)—
(a)omit the “and” at the end of paragraph (e), and
(b)for paragraph (f) substitute—
“(f)the surrendering company and the claimant company are both UK related, and
(g)the link company is UK related or established in the EEA.”
(3)In subsection (2)—
(a)omit the “and” at the end of paragraph (e), and
(b)for paragraph (f) substitute—
“(f)the surrendering company and the claimant company are both UK related, and
(g)the link company is UK related or established in the EEA.”
F1(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 6 para. 4(4) omitted (with effect in accordance with s. 35(3) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), s. 35(2)(d)
F25U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2Sch. 6 para. 5 omitted (with effect in accordance with s. 35(3) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), s. 35(2)(d)
6(1)Section 146 (maximum amount of group relief in consortium claims) is amended as follows.U.K.
(2)In subsection (3)—
(a)omit the “and” at the end of paragraph (a), and
(b)after that paragraph insert—
“(aa)assuming that the link company was UK related, and”.
(3)In subsection (6), at the end insert “ , assuming that the link company was UK related. ”
(4)In subsection (8)—
(a)omit the “and” at the end of the definition of “consortium claim”, and
(b)at the end insert “, and
UK related”, in relation to a company, has the meaning given by section 134.”