SolvedCrossheading Limitations on group relief if claim based on consortium condition 1, 2 or 3
From legislation.gov.uk
Contents
- Section 143 Condition 1: surrendering company owned by consortium
- Section 144 Condition 1: claimant company owned by consortium
- Section 145 Conditions 2 and 3: limitations in sections 143 and 144
- Section 146 Conditions 2 and 3: companies in link company's group
- Section 146A Conditions 1 and 2: surrendering company not controlled by claimant company etc
- Section 146B Conditions 1 and 3: claimant company not controlled by surrendering company etc
- Section 147 Conditions 1 and 2: surrenderable amounts including trading loss
- Section 148 Conditions 1 and 2: surrendering company in group of companies
- Section 149 Conditions 1 and 3: claimant company in group of companies