Paragraph 252

In section 228 (conditions for relief: supplementary) for subsection (10) substitute—

“(10)

Chapter 6 of Part 5 of CTA 2010 (group relief: equity holders and profits or assets available for distribution) applies for the purposes of section 227(4) as if—

(a)

the trustees were a company, and

(b)

references to section 151(4)(a) and (b) of that Act were references to section 227(4) above.”