SCHEDULES
SCHEDULE 6Consortium claims for group relief
Ability to claim group relief where link company established in the EEA
6
1
Section 146 (maximum amount of group relief in consortium claims) is amended as follows.
2
In subsection (3)—
a
omit the “and” at the end of paragraph (a), and
b
after that paragraph insert—
aa
assuming that the link company was UK related, and
3
In subsection (6), at the end insert “
, assuming that the link company was UK related.
”
4
In subsection (8)—
a
omit the “and” at the end of the definition of “consortium claim”, and
b
at the end insert
, and
UK related”, in relation to a company, has the meaning given by section 134.