1. In this Part of this Schedule—
- (a) a "company owned by a consortium" means either such a trading company as is referred to in paragraph (a) or paragraph (b) of subsection (2) of section 258 of the Taxes Act or such a holding company as is referred to in paragraph (c) of that subsection (companies owned directly or indirectly by consortia);
- (b) a "consortium claim" means a claim for group relief made by virtue of subsection (2) of section 258 of the Taxes Act;
- (c) a "group claim" means a claim for group relief made by virtue of subsection (1) of that section;
- (d) a "group/consortium company" means a company which is both a member of a group of companies and a company owned by a consortium;
- (e) "relevant accounting period" means an accounting period beginning on or after 1st August 1985; and
- (f) other expressions have the same meaning as in section 258 and the following sections of Chapter I of Part XI of the Taxes Act.