The Tax Law Rewrite Acts (Amendment) Order, SI 2013/463, corrects errors in the application of CTA 2010 ss 148 and 149 to restore the law on the operation of certain aspects of group relief to its position before CTA 2010 was enacted. There are also consequential amendments to other provisions, including provisions of IHTA 1984, TCGA 1992 and ITTOIA 2005, arising from the coming into force of CTA 2010 and TIOPA 2010. The Order is the first exercise of a power contained in CTA 2010 s 1178.
The Tax Law Rewrite Acts (Amendment) Order, SI 2013/463, corrects errors in the application of CTA 2010 ss 148 and 149 to restore the law on the operation of certain aspects of group relief to its position before CTA 2010 was enacted. There are also consequential amendments to other provisions, including provisions of IHTA 1984, TCGA 1992 and ITTOIA 2005, arising from the coming into force of CTA 2010 and TIOPA 2010. The Order is the first exercise of a power contained in CTA 2010 s 1178.
