GROUPS OF COMPANIES (s. 97)
- 97 Set-off of ACT where companies remain in same group
- 98 Restriction on set-off of ACT
- 99 Dividends etc. paid by one member of a group to another
- 100 Change in ownership of company
- 101 Treatment of convertible shares or securities for purposes relating to group relief etc.
- 102 Surrender of company tax refund etc. within group