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surrender

French translation: renonciation/abandon

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

English term or phrase:	surrender
French translation:	renonciation/abandon
Entered by:	FX Fraipont

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06:35 Aug 18, 2011

English to French translations [PRO]
Law/Patents - Law: Taxation & Customs

English term or phrase: surrender

Purchaser shall ensure that the other party takes all such steps as Sellers may require to permit and effect any surrender and claim of group relief available under Chapter 5 Part 12 of the Taxes Consolidation Act 1997 (“Group Relief”) including making a claim in a corporation Tax Return.

Sylvie André KudoZ activity Questions: 3252 (1 open) (86 closed without grading) Answers: 51
Local time: 14:27

renonciation/abandon

Explanation:
"Under a "group relief" system a loss from one group member can be transferred (or "surrendered") to a profitable group member."
http://eur-lex.europa.eu/LexUriServ/LexUri...4:FIN:EN:PDF

"Selon la méthode de «déduction de groupe», les pertes d'un membre du groupe peuvent être transférées (ou «abandonnées») à un membre bénéficiaire du groupe."
http://eur-lex.europa.eu/LexUriServ/LexUri...4:FIN:FR:PDF