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Legislation
Finance Act 2000

Crossheading Groups and group relief

  • 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.
  1. Groups and group relief
  2. Group relief for non-resident companies etc.

Section 97 | Group relief for non-resident companies etc.

From legislation.gov.uk

Schedule 27 to this Act has effect.In that Schedule—Part I makes amendments of Chapter IV of Part X of the Taxes Act 1988 (group relief), andPart II contains consequential amendments.

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