30U.K.In section 107 (group relief: restriction on losses etc surrenderable by non-UK resident) in subsection (1) for “company” (in the second place it occurs) to the end substitute “ company within the charge to corporation tax ”.
Commencement Information
I1Sch. 5 para. 30 in force at 6.4.2020, see Sch. 5 para. 35