CTM80415 - Groups: group relief: avoidance

ICTA88/S704A (c) and ICTA88/S704B (2)

The provisions of ICTA88/S703 to S709 inclusive (cancellation of advantages from certain transactions in securities) apply to group relief.

There is guidance about this at CTM36800 onwards. See, in particular, (c) of CTM36825.