188体育

鈥楨nabling鈥� arrangements are usually (though not invariably) in written form and binding on the parties.

It may be stipulated that they are not operable until a specific date after the end of the accounting period to which the group relief claim relates. Such arrangements are nevertheless in existence, and so may disqualify group relief. This follows from the words 鈥榦r after the current period鈥� in CTA10/S154(3).

鈥楨nabling鈥� arrangements is not a term defined in the legislation, and is for identification purposes only.