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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
Civil penalties: incorrect certificates

Section 101 | Civil penalties: incorrect certificates

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 101 omitted (with effect in accordance with Sch. 12 para. 5 of the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 12 para. 4(a)