The Corporation Tax (Simplified Arrangements for Group Relief) (Amendment) Regulations 2018 No. 9

Amendment of the Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999

5.  In regulation 6 (application by authorised company)—

(a) in paragraph (2)—

(i) in sub-paragraph (b), after “companies,” omit “and”,

(ii) after sub-paragraph (c) insert—

“, and

(d) whether the application relates to group relief, group relief for carried-forward losses, or both.”, and

(b) in paragraph (4)—

(i) in sub-paragraph (a), at the beginning insert “in the case of applications concerning group relief,”, and

(ii) after sub-paragraph (a), insert—

“(aa) in the case of applications concerning group relief for carried-forward losses, by a specimen copy of the statement referred to in regulation 10(2A) that the authorising company proposes to use for the purpose of making and withdrawing surrenders and claims on behalf of itself and the authorising companies;”.