The finance act 2006 fa 2006 extended the provisions in the corporation tax acts concerning loss relief for groups of companies known as group relief prior to that act relief was available only to uk resident companies or companies with a permanent establishment in the uk following the european court of justices decision in marks and spencer plc v halsey hm . The finance act 2006 fa 2006 extended the provisions in the corporation tax acts concerning loss relief for groups of companies known as group relief prior to that act the relief was available only to uk resident companies or companies with a permanent establishment in the uk following the ec court of justices decision in marks and spencer plc v halsey hm . The group relief for overseas losses modification of the corporation tax acts for non resident insurance companies no2 regulations 2006 great britain 9780110755403 books amazonca. Corporation tax the group relief for overseas losses modification of the corporation tax acts for non resident insurance companies regulations 2006 made 4th december 2006 laid before the house of commons 5th december 2006 coming into force 26th december 2006 the treasury in exercise of the powers conferred upon them by paragraph 162 to 5 of schedule 1 to the finance . Amazoncom the group relief for overseas losses modification of the corporation tax acts for non resident insurance companies no2 regulations 2006 statutory instruments 3389 2006 9780110755403 books