35 Group relief
Finance (No 2) Act 2015 (2015 c 33) | Legislation

35  Group relief

(1)     In section 133 of CTA 2010 (claims for group relief: consortium conditions 2 and 3)—

(a)     in subsection (1)—

(i)     at the end of paragraph (e) insert “and”, and

(ii)     omit paragraph (g) and

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