Search Legislation

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

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As made)

Opening Options

 Help about opening options


This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Exclusion of company from the arrangements

9.  An officer of the Board may, at any time on or after the three month date or, if earlier, the date on which an application under regulation 6 was accepted, exclude from the arrangements a company named, or treated under regulation 5(2)(b) as named, in that application, on the grounds that he has reason to believe that that company—

(a)is not an authorising company at that time by reason of the company not falling within regulation 5(1)(a) or (b);

(b)has failed to comply with its obligations under the Corporation Tax Acts in relation to any accounting period (whether an accounting period ending before, or on or after, 1st July 1999); or

(c)is a company in relation to which a person is acting as an insolvency practitioner.

Back to top


Print Options


Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.


Opening Options

Different options to open legislation in order to view more content on screen at once


More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources