HC Deb 01 July 1998 vol 315 cc382-3 57C.—(1) Paragraphs 57 to 57B have effect subject to any express provision to the contrary. (2) Nothing in those paragraphs affects the time limit or any other conditions for making a claim or election. (3) Where Schedule 1A to the Taxes Management Act 1970 applies by virtue of any of those paragraphs and the claim or election results in an increase in the amount of tax payable, all such adjustments by way of assessment or otherwise shall be made as are necessary to give effect to it.'.

No. 31, in page 320, line 32, leave out 'which one person' and insert 'which—

  1. (a) a claim for group relief may be made without being accompanied by a copy of the notice of consent to surrender given by the surrendering company, and
  2. (b) one company'.

No. 32, in page 320, line 34, after first 'of' insert 'claiming or surrendering group relief or'.

No. 33, in page 322, leave out lines 37 to 41 and insert— '(5) A determination by the Inland Revenue under this paragraph is final and conclusive as to the basis of charge to be used for the accounting period concerned.'.

No. 34, in page 324, line 2, at end insert—