Resolved,
That—
(1) In section 133 of the Corporation Tax Act 2010 (claims for group relief: consortium conditions 2 and 3)—
(a) in subsection (1)—
(i) at the end of paragraph (e) insert “and”, and
(ii) omit paragraph (g) and the “and” before it,
(b) in subsection (2)—
(i) at the end of paragraph (e) insert “and”, and
(ii) omit paragraph (g) and the “and” before it, and
(c) omit subsections (5) to (8).
(2) Accordingly—
(a) in section 129(2) of the Corporation Tax Act 2010 for “134A” substitute “134”,
(b) in section 130(2) of that Act—
(i) in paragraph (c), for “and (3) to (8)” substitute “, (3) and (4)”, and
(ii) in paragraph (d), for “(8)” substitute “(4)”,
(c) omit section 134A of that Act, and
(d) in Schedule 6 to the Finance (No. 3) Act 2010, omit paragraphs 4(4) and 5.
(3) The amendments made by this Resolution have effect in relation to accounting periods beginning on or after 10 December 2014.
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.