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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
Recovery of tax payable by non-resident company.

Section 98 | Recovery of tax payable by non-resident company.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 98 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 310, Sch. 3 Pt. 1 (with Sch. 2)