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Corporation Tax Act 2010

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Corporation Tax Act 2010, Section 188EG is up to date with all changes known to be in force on or before 16 November 2019. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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[F1188EGSections 188EC to 188EE: supplementaryU.K.
This section has no associated Explanatory Notes

(1)If two or more claims for group relief for carried-forward losses are made at the same time, for the purpose of section 188EC and 188EE treat the claims as made—

(a)in such order as the company making them may elect or the companies making them may jointly elect, or

(b)if no such election is made, in such order as an officer of Revenue and Customs may direct.

(2)For the purpose of step 3 in each of sections 188EC(5) and 188EE(3) the amount of group relief for carried-forward losses given on a prior claim is determined on the basis that relief is given on the claim before it is given on any later claim.

(3)If the use of any proportion mentioned in subsection (4), would, in the circumstances of a particular case, produce a result that is unjust or unreasonable, the proportion is to be modified so far as necessary to produce a result that is just and reasonable.

(4)The proportions are those found in—

(a)section 188EC(2)(a),

(b)step 1 in section 188EC(6),

(c)section 188EC(8)(a),

(d)step 3 in section 188ED(1), and

(e)section 188EE(4)(a).]

Textual Amendments

F1Pt. 5A inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 23

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