Regulation 2 Amendment to the Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999

Amend the Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999^f1 as follows.

After regulation 9 insert—

“Group relief claims under the arrangements not accompanied by copy of notice of consent to surrender

9A

(1)

Where an application by an authorised company is accepted by an officer of the Board under regulation 7, any of the authorising companies may make a claim for group relief in accordance with the following provisions of this regulation.

(2)

A claim may be made without being accompanied by the copy of the notice of consent required under paragraph 70(4) of Schedule 18 if the authorised company gives authority for the claim being so made.

(3)

The authority given by the authorised company must—

(a)

be included in the company tax return of the authorising company for the accounting period for which the claim is made,

(b)

be included in that return as originally made, and

(c)

be signed on behalf of the authorised company by a person referred to in section 108(1) of the Management Act^f2 as a person through whom that company may act.”.