796 Interpretation of section 795
Corporation Tax Act 2009 (2009 c 4) | Legislation

796  Interpretation of section 795

(1)     For the purposes of section 795 and this section—

“the relevant accounting period” is the accounting period in which the degrouping charge falls to be brought into account by A,

“the relevant time” is—

(a)     in a case within section 780, when A ceased to be a member of the group,

(b)     in a case within section 785, when A ceased to meet the qualifying condition (within the meaning of that section),

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