# Finance Act 2000, Paragraph 11


In paragraph 68 of Schedule 18 to the Finance Act 1998 (contents of claim for group relief), after sub-paragraph (2) insert—
“(3) A claim for group relief must also state whether or not there is a company mentioned in sub-paragraph (4) that was not resident in the United Kingdom in either or both of the following periods—
(a) the accounting period of the surrendering company to which the surrender relates,
(b) the corresponding accounting period of the claimant company.
(4) Those companies are the claimant company, the surrendering company and any other company by reference to which—
(a) the claimant company and the surrendering company are members of the same group, or
(b) the conditions specified in section 402(3) of the Taxes Act 1988 for the making of the claim are satisfied in the case of the claimant company and the surrendering company.”.

---
Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/27/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-27/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.