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English to French translations [PRO]
Law/Patents - Law: Taxation & Customs | | English term or phrase: consortium claim | | Where any Group Relief consists of a consortium claim (as defined in section 402(3) of the Taxes Act 1988 of the UK), le purchaser shall only be obliged to pay to the seller an amount equal to the amount actually received by the company in respect of such consortium claim. |
| | | réclamation affectant une entreprise appartenant à un consortium | Explanation:
réclamation affectant une entreprise appartenant à un consortium
cf. article mentionné par le demandeur :
402(3)Group relief shall also be available in the case of a surrendering company and a claimant company either where one of them is a member of a consortium and the other is—.
(a)a trading company which is owned by the consortium and which is not a 75 per cent. subsidiary of any company; or.
(b)a trading company—.
(i)which is a 90 per cent. subsidiary of a holding company which is owned by the consortium; and.
(ii)which is not a 75 per cent. subsidiary of a company other than the holding company; or.
(c)a holding company which is owned by the consortium and which is not a 75 per cent. subsidiary of any company;.
or, in accordance with section 406, where one of them is a member of a group of companies and the other is owned by a consortium and another company is a member of both the group and the consortium.
+ definition: Consortium claims may be made both by the members of the consortium and by companies owned by the consortium. Consortium relief can pass both 'upwards' and 'downwards'.
(cf. lien ci-dessous)
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| Selected response from:
  Alain Mouchel
Local time: 14:27
| Grading comment | 4 KudoZ points were awarded for this answer |
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| Discussion entries: 0 |
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13 hrs confidence:   peer agreement (net): +1
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| Changes made by editors |
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| May 5, 2011 - Changes made by Alain Mouchel: | | Created KOG entry | KudoZ term => KOG term |
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