# Commonwealth Development Corporation Act 1999, Paragraph 5


(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.
(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.

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Source: https://www.legislation.gov.uk/ukpga/1999/20/schedule/3/paragraph/5 (the official version)
Page: https://openlegislation.uk/commonwealth-development-corporation-act-1999/schedule-3/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.