Group Relief definition

Group Relief means any of the following:
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Group Relief means (a) any Relief surrendered or claimed pursuant to Chapter IV of Part X ICTA; (b) any ACT surrendered or claimed pursuant to section 240 ICTA; (c) any refund of Tax surrendered or claimed pursuant to section 102 FA 1989; and (d) any Relief obtained as a result of an election made jointly with another company pursuant to section 171A or 179A TCGA or pursuant to paragraph 66 Schedule 29 FA 2002.
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Group Relief means any loss, allowance or other amount eligible for surrender by way of group relief in accordance with the provisions of Part 5 CTA 2010, any advance corporation tax eligible for surrender pursuant to Section 240 ICTA (prior to amendment by Finance Act 1998) or any refund of tax eligible for surrender pursuant to section 963 CTA 2010.
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Examples of Group Relief in a sentence

  • For the avoidance of doubt, except as expressly provided to the contrary herein, the amount of Taxes for which ▇▇▇▇▇▇▇ Controls or Adient, as applicable, is liable pursuant to this Section 2, Section 3 or otherwise under this Agreement shall be calculated without taking into account the utilization of any Adient Group Relief or ▇▇▇▇▇▇▇ Controls Group Relief, respectively.

  • For the avoidance of doubt, the Parties shall be treated as agreeing and consenting to any surrenders arising in respect of any UK Group Relief arrangements for any Pre-Distribution Period notified between the Parties before the date of this Agreement.

  • The Ford Group shall not withdraw or withdraw its consent to the surrender of any U.K. Tax losses by way of Group Relief initiated on or before the date hereof.

  • The Ford Group shall not permit any Group Member to pay for any Group Relief without the written consent of Buyer, and any intercompany payable owed by any Group Member in respect of Group Relief shall be cancelled on or prior to the Closing Date.

  • The Target Company shall not be liable to give any consideration in respect of any surrender of or election in relation to Group Relief pursuant to this Section 8.14(b).


More Definitions of Group Relief

Group Relief the meaning given to that expression by section 402 ICTA
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Group Relief has the meaning set forth in Section 3.14(a) hereof.
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Group Relief means losses or other amounts eligible for surrender under Part 5 of the Corporation Tax ▇▇▇ ▇▇▇▇;
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Group Relief means relief under schedule 10,
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Group Relief has the meaning given to it in the Tax Deed;
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Group Relief means any of the following:-
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Group Relief shall have the meaning attributed thereto by Variable Assumption 1.11.2
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