This section has no associated Explanatory Notes
40SChapter 6 of Part 5 of the Corporation Tax Act 2010 (c.4) (group relief: equity holders and profits or assets available for distribution) applies for the purposes of paragraph 37(b) and (c) as it applies for the purposes of section 151(4)(a) and (b) of that Act.
Commencement Information
I1 Sch. 11 para. 40 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2