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Legislation

Finance Act 2000

Crossheading Groups and group relief

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Section 97 Group relief for non-resident companies etc.
Section 98 Recovery of tax payable by non-resident company.
Section 99 Joint arrangements for claims.
Section 100 Limit on amount of group relief in case of consortium claim.
Section 101 Civil penalties: incorrect certificates
Section 102 Chargeable gains: non-resident companies and groups etc.

Groups and group relief
Limit on amount of group relief in case of consortium claim.

Section 100 | Limit on amount of group relief in case of consortium claim.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 100 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)