Part 4: Income tax, corporation tax and capital gains tax Section 35: Group relief Details of the section
Subsection (1) omits the requirements relating to the location of the link company.
	Subsection (2) makes consequential amendments to reflect the omissions made by subsection (1).
	Subsection (3) sets out the commencement for the change, allowing claims under the new conditions for accounting periods beginning on or after 10 December 2014.