# The Corporation Tax (Simplified Arrangements for Group Relief) (Amendment) Regulations 2000, Note: Explanatory note


(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).

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Source: https://www.legislation.gov.uk/uksi/2000/3228/note (the official version)
Page: https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-amendment-regulations-2000/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.