Amendment of the Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999
This section has no associated Explanatory Memorandum
6. In regulation 7 (matters consequential to the making of an application)—
(a)in paragraphs (2) and (3), for “the officer” substitute “an officer”, and
(b)in paragraph (4)(d)—
(i)after “regulation 6(4)(a)” insert “or regulation 6(4)(aa)”, and
(ii)after “group relief” insert “or group relief for carried-forward losses (as applicable)”.