SCHEDULES

SCHEDULE 6Consortium claims for group relief

3Ability to claim group relief where link company established in the EEA

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)”.