http://www.legislation.gov.uk/uksi/1999/2975/contents/made

The Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999

Income tax

Corporation tax

Tax

Tax offices

Income

King's Printer of Acts of Parliament

2016-04-27

INCOME TAX

These Regulations make provision for arrangements (“the arrangements”) under which corporation tax group relief may be claimed or surrendered by an authorised company acting on behalf of companies in the group in relation to accounting periods of claimant companies ending on or after 1st July 1999.