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

7.  In regulation 9A (group relief claims under the arrangements not accompanied by copy of notice of consent to surrender)—

(a) in the heading, for “Group relief claims” substitute “Claims”, and

(b) in paragraph (1), after “group relief” insert “or group relief for carried-forward losses”.