Ability to claim group relief where link company established in the EEA
3In 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)”.