
1 
These Regulations may be cited as the Corporation Tax (Simplified Arrangements for Group Relief) (Amendment) Regulations 2000 and shall come into force on 29th December 2000.
2 

(1) Amend the Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999 as follows.
(2) After regulation 9 insert—“
9A 

(1) Where an application by an authorised company is accepted by an officer of the Board under regulation 7, any of the authorising companies may make a claim for group relief in accordance with the following provisions of this regulation.
(2) A claim may be made without being accompanied by the copy of the notice of consent required under paragraph 70(4) of Schedule 18 if the authorised company gives authority for the claim being so made.
(3) The authority given by the authorised company must—
(a) be included in the company tax return of the authorising company for the accounting period for which the claim is made,
(b) be included in that return as originally made, and
(c) be signed on behalf of the authorised company by a person referred to in section 108(1) of the Management Act as a person through whom that company may act.”.
Jim Dowd
Clive Betts
Two of the Lords Commissioners of Her Majesty’s Treasury
8th December 2000