[F1188CAOverview of ChapterU.K.
This section has no associated Explanatory Notes
This Chapter sets out how a company may claim group relief for carried-forward losses and how the relief is given.]
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