Taxes Consolidation Act 1997 section 428

Exclusion of double allowances, etc

Section 428 prevents group relief from being claimed more than once in respect of the same loss or other amount, and sets out the rules for restricting relief where the group relationship does not exist throughout the full accounting period.

• Group relief cannot be given more than once for the same amount, whether through multiple group relief claims or through a combination of group relief and another form of relief.
• Where two or more claimant companies claim group relief from the same surrendering company, the total relief they obtain between them cannot exceed the full amount available from that surrendering company's accounting period.
• Where the group relationship between the surrendering company and any claimant company does not cover the entire accounting period, the available relief is reduced proportionately to exclude the period during which no group relationship existed.
• Group relief and consortium relief cannot both be claimed for the same accounting period of the same surrendering company unless each claim relates to a separately apportioned component of that period, with no overlap between those components.