Groups of companies Groups of companies
- 97Set-off of ACT where companies remain in the same group.
- 98Restriction on set-off of ACT.
- 99. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 100Change in ownership of company.
- 101Treatment of convertible shares or securities for purposes relating togroup relief etc.
- 102Surrender of company tax refund etc. within group.