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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations amend the Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999 (S.I. 1999/2975) (“the principal Regulations”).

Regulation 1 provides for citation and commencement.

Regulation 2 inserts regulation 9A in the principal Regulations. Regulation 9A provides for arrangements under which a claim for group relief may be made by an authorising company (within the meaning of regulation 5 of the principal Regulations) without being accompanied by the copy of the notice of consent to surrender required under paragraph 70(4) of Schedule 18 to the Finance Act 1998 (c. 36).