Corporation Tax Act 2010 (c. 4)

[F1 PART 5A U.K. Group relief for carried-forward losses

Textual Amendments

F1 Pt. 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

CHAPTER 4 U.K. Limitations on relief: claims under section 188CB

Introduction U.K.

188DA Overview U.K.

This Chapter sets out limitations on the amount of relief which may be given on a claim under section 188CB.]