Part 5Group relief

Chapter 7Miscellaneous provisions and interpretation of Part

Miscellaneous

184References to “allowance” in CAA 2001

References in CAA 2001 (apart from Parts 6 and 10) to an allowance include references to an allowance which would be made—

(a)

but for the giving of group relief, or

(b)

but for that and for a lack of profits or other income.