OpenLegislation

Paragraph 4

United Kingdom

(1)

Section 133 (conditions to be met for consortium claims for group relief) is amended as follows.

(2)

In subsection (1)—

(a)

omit the “and” at the end of paragraph (e), and

(b)

for paragraph (f) substitute—

“(f)

the surrendering company and the claimant company are both UK related, and

(g)

the link company is UK related or established in the EEA.”

(3)

In subsection (2)—

(a)

omit the “and” at the end of paragraph (e), and

(b)

for paragraph (f) substitute—

“(f)

the surrendering company and the claimant company are both UK related, and

(g)

the link company is UK related or established in the EEA.”

F1(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1

Sch. 6 para. 4(4) omitted (with effect in accordance with s. 35(3) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), s. 35(2)(d)