Income and Corporation Taxes Act 1988 (c. 1)

SCHEDULES

Valid from 19/07/2006

SCHEDULE 18A U.K. Group relief: overseas losses of non-resident companies

Part 1 U.K. Meaning of conditions for the purposes of section 403F

Introduction U.K.

1 This Part of this Schedule applies, in the case of any non-resident company, for the purposes of section 403F (relief in respect of overseas losses of non-resident companies).