Finance (No. 2) Act 2017

FA 1998

110 For paragraph 66 (introduction to Part 8) substitute—

“66 (1) This Part of this Schedule applies to—

(a) claims for group relief under Part 5 of the Corporation Tax Act 2010, and

(b) claims for group relief for carried-forward losses under Part 5A of that Act.

(2) In this Part of this Schedule (except where otherwise indicated)—

(a) references to “relief” are to either of those forms of relief, and

(b) references to “a claim” are to a claim for either of those forms of relief.”