Part 4: Income tax, corporation tax and capital gains tax Section 35: Group relief Summary
This section removes the requirements relating to the location of the link company in a consortium claim to group relief. The link company no longer needs to be in the UK or the European Economic Area (EEA), and there are no different requirements between a UK link company and one based in another jurisdiction. The changes will apply to accounting periods commencing on or after 10 December 2014.