Cap. 123 Art. 21Claims and adjustment.

A claim for group relief:

(a) need not be for the full 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.