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Version date: 31 December 2020 - onwards
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411. Surrender of relief between members of groups and consortia.

(1)

(a) For the purposes of this section and the following sections of this Chapter -

"EEA Agreement" means the Agreement on the European Economic Area signed at Oporto on 2 May 1992, as adjusted by the Protocol signed at Brussels on 17 March 1993;

"EEA State" means a state which is a contracting party to the EEA Agreement;

"holding company" means a company whose business consists wholly or mainly in the holding of shares or securities of companies which are its 90 per cent subsidiaries and are trading companies;

"relevant Member State" means - (i) a Member State of the European Union, or (ii) not being such a Member State, an EEA State which is a territory with the government of which arrangements having the force of law by virtue of section 826(1) have been made, and, in addition to what is specified in subparagraphs (i) and (ii), shall be deemed to include the United Kingdom other than for the purposes of subsection (2A) and section 420C;

"relevant territory" means - (i)

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