Section 269DB Meaning of “non-banking group relief”F1

(1)

In section 269DA(2), “non-banking group relief” means group relief that relates to losses or other amounts that the surrendering company has for a surrender period in relation to which it is not—

(a)

a banking company, F2...

(b)

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F3(2)

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(3)

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(4)

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(5)

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(6)

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(7)

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(8)

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Annotations

Textual amendments

F1: Pt. 7A Ch. 4 inserted (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 1
F2: S. 269DB(1)(b) and word omitted (with effect in accordance with Sch. 4 para. 4(1) of the amending Act) by virtue of Finance Act 2022 (c. 3), Sch. 4 para. 1(9)(a)
F3: S. 269DB(2)-(8) omitted (with effect in accordance with Sch. 4 para. 4(1) of the amending Act) by virtue of Finance Act 2022 (c. 3), Sch. 4 para. 1(9)(b)

Notes on Part 7A

Textual amendments

F1: Pt. 7A inserted (with effect in accordance with Sch. 2 para. 7-9 of the amending Act) by Finance Act 2015 (c. 11), Sch. 2 para. 1