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The Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999

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Interpretation

3.—(1) In these Regulations unless the context otherwise requires—

“the arrangements” means the arrangements made by these Regulations as mentioned in regulation 2;

“authorised company” has the meaning given by regulation 4;

“authorising companies” has the meaning given by regulation 5;

“the Board” means the Commissioners of Inland Revenue;

“claimant company” has the meaning given by section 402(1);

“consortium company” has the meaning given by section 406(1)(b);

“group of companies” means a collection of companies such that every pair of companies within that collection comprises companies that are members of the same group of companies within the meaning of section 413(3)(a);

“group relief” has the meaning given by subsection (1) of section 402, read with subsection (2) of that section (group claim) and subsection (3) of that section and section 406 (consortium claim);

“insolvency practitioner” in relation to a company means a liquidator, provisional liquidator, administrator, administrative receiver, or a supervisor of a voluntary arrangement under Part I of the Insolvency Act 1986(1);

“the Management Act” means the Taxes Management Act 1970(2);

“member of the consortium” shall be construed in accordance with section 413(6);

“Schedule 18” means Schedule 18 to the Finance Act 1998;

“three month date” shall be construed in accordance with regulation 7(1).

(2) In these Regulations references to a section, without more, are to that section of the Income and Corporation Taxes Act 1988(3).

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