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

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Authorising company

5.—(1) In these Regulations an “authorising company” means a company which for the time being—

(a)is a member of a group of companies, or

(b)is a consortium company in circumstances where a company falling within sub-paragraph (a) is a member of the consortium concerned, and

(c)in either case satisfies one of the conditions specified in paragraph (2).

(2) Those conditions are that the company—

(a)is one of the companies named in the application made by the authorised company in accordance with regulation 6;

(b)following the making of that application, is treated for the purposes of these Regulations, by agreement between the company, the authorised company and the Board, as if it had been one of the companies named in that application.

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