Income Tax Act (Cap. 123), article 21

21. A claim for group relief: (a) need not be for the fu ll amount available, (b) shall include the consent of the surrendering company set out in such form as the Commissioner may require, and (c) must be made by the later of - (i) the tax return date for the relative year of assessment in respect of which the claim is made, or (ii) twelve months following the end of the company’s accounting period, which date falls within the year immediately preceding the year of assessment for which the claim is made. 108 CAP. 123.] INCOME TAX Definitions. Added by: XVII.1994.13.