Point in time view as at 08/04/2010.
Corporation Tax Act 2010, Section 937B is up to date with all changes known to be in force on or before 12 June 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)A risk transfer scheme may be—
(a)a group scheme, or
(b)a risk transfer scheme other than a group scheme (a “single-company scheme”).
(2)A risk transfer scheme to which a company (“company A”) is a party is a “group scheme” if at least one company other than company A is at any time both—
(a)associated with company A, and
(b)a party to the scheme.
(3) In this Part “ the relevant group ” means—
(a)company A, and
(b)each company other than company A in relation to which the condition in subsection (2) is met.
(4)In its application in relation to single company schemes, this Part applies subject to the following modifications.
(5)The modifications are that—
(a)references to the relevant group, a member of the relevant group, or the members of the relevant group, are treated as references to company A, and
(b)sections 937E(2) and 937L(2) are treated as omitted.]
Textual Amendments
F1Pt. 21A inserted (with effect in accordance with Sch. 16 para. 5 of the amending Act) by Finance Act 2010 (c. 13), Sch. 16 para. 3
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