Paragraph 130

Section 364 (group relief claims involving impaired or released consortium debts) is amended as follows.

In subsection (4) at the end insert

“, and

“group relief” means—

(a)

group relief under Part 5 of CTA 2010 (see section 97(2) of that Act), and

(b)

group relief for carried-forward losses under Part 5A of CTA 2010 (see section 188AA(4) of that Act).”

In subsection (5) for “or 144” substitute “ , 144 or 188DH ”.