4. In regulation 3 (interpretation)—
(a)in paragraph (1)—
(i)omit the definition of “the Board”,
(ii)in the definition of “claimant company”, for “section 402(1)” substitute “sections 130(2), 188CB(2) and 188CC(2)(1)”,
(iii)in the definition of “consortium company”, for “section 406(1)(b)” substitute “section 153”,
(iv)for the definition of “group of companies”, substitute—
““group of companies” has the meaning given by section 152;”,
(v)for the definition of “group relief”, substitute—
““group relief” shall be construed in accordance with Part 5;”,
(vi)after the definition of “group relief”, insert—
““group relief for carried-forward losses” shall be construed in accordance with Part 5A(2);”,
(vii)in the definition of “member of the consortium”, for “section 413(6)” substitute “section 153”, and
(b)in paragraph (2), for “, without more, are to that section of the Income and Corporation Taxes Act 1988(3)” substitute “or Part, without more, are to that section or Part of the Corporation Tax Act 2010(4)”.
2010 c. 4; sections 188CB(2) and 188CC(2) were inserted by paragraph 23 of Schedule 4 to the Finance (No. 2) Act 2017 (c. 32).
2010 c. 4; part 5A was inserted by paragraph 23 of Schedule 4 to the Finance (No. 2) Act 2017 (c. 32).