{
  "url": "https://openlegislation.uk/commonwealth-development-corporation-act-1999/schedule-3/paragraph-5",
  "json_url": "https://openlegislation.uk/commonwealth-development-corporation-act-1999/schedule-3/paragraph-5.json",
  "legislation": "ukpga/1999/20",
  "legislation_title": "Commonwealth Development Corporation Act 1999",
  "legislation_url": "https://openlegislation.uk/commonwealth-development-corporation-act-1999",
  "path": "schedule/3/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) The Corporation cannot be a member of a group of companies for the purposes of Chapter IV of Part X of the Income and Corporation Taxes Act 1988 (group relief) at any time during the exempt period.\n(2) The Corporation cannot be a surrendering company for the purposes of a consortium claim within the meaning of section 402(3) of that Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1988 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1999/20/schedule/3/paragraph/5",
    "retrieved_at": "2026-10-29T09:21:54.089321+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}