305 Claims to shortfall amounts
Finance (No 2) Act 2023 (2023 c 30) | Legislation

305  Claims to shortfall amounts

(1)     Part 8 of Schedule 18 to FA 1998 applies to a claim to a shortfall amount under section 299 as it applies to a claim for group relief under Part 5 of CTA 2010.

(2)     That Part has effect for the purposes of a claim to a shortfall amount as if—

(a)     references to “relief” were to the relief from

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