{
  "url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-regulations-1999",
  "json_url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-regulations-1999.json",
  "id": "uksi/1999/2975",
  "title": "The Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999",
  "short_title": "Corporation Tax (Simplified Arrangements for Group Relief) 1999",
  "long_title": "These Regulations make provision for arrangements (“the arrangements”) under which corporation tax group relief may be claimed or surrendered by an authorised company acting on behalf of companies in the group in relation to accounting periods of claimant companies ending on or after 1st July 1999.",
  "citation": "S.I. 1999/2975",
  "type": "uksi",
  "year": "1999",
  "number": "2975",
  "version": "current",
  "date": "1999-11-01",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 39,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-regulations-1999/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
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      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-regulations-1999/regulation-1",
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      "heading": "Introductory",
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      "extent": null,
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      "parent": null
    },
    {
      "path": "regulation/3",
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      "heading": "Interpretation",
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      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/4",
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      "number": "4",
      "heading": "Authorised company",
      "url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-regulations-1999/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
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      "heading": "Authorising company",
      "url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-regulations-1999/regulation-5",
      "extent": null,
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      "parent": null
    },
    {
      "path": "regulation/6",
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      "heading": "Application by authorised company",
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      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Matters consequential to the making of an application",
      "url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-regulations-1999/regulation-7",
      "extent": null,
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      "parent": null
    },
    {
      "path": "regulation/8",
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      "number": "8",
      "heading": "Change in members of consortium",
      "url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-regulations-1999/regulation-8",
      "extent": null,
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      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Exclusion of company from the arrangements",
      "url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-regulations-1999/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Group relief claims and surrenders under the arrangements",
      "url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-regulations-1999/regulation-10",
      "extent": null,
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    }
  ],
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    {
      "type": "words omitted",
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}