F1PART 5AGroup relief for carried-forward losses
CHAPTER 2Surrender of company's carried-forward losses etc
188BAOverview of Chapter
(1)
This Chapter allows a company to surrender losses and other amounts that have been carried forward to an accounting period of the company.
(2)
Section 188BB sets out the basic provisions about the surrendering of losses and other amounts.
(3)
Sections 188BC to 188BJ place restrictions on the surrendering of losses and other amounts.