Finance (No. 3) Act 2010 (c. 33)

SCHEDULES

SCHEDULE 6 U.K. Consortium claims for group relief

Ability to claim group relief where link company established in the EEA U.K.

3 U.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) ”.