SCHEDULES

SCHEDULE 6U.K.Consortium claims for group relief

Ability to claim group relief where link company established in the EEAU.K.

4(1)Section 133 (conditions to be met for consortium claims for group relief) is amended as follows.U.K.

(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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .