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Part 14 Change in company ownershipC1C2

United Kingdom

  1. 1Introduction
  2. 2Disallowance of trading losses
  3. 2APost-1 April 2017 losses: Further cases involving a change in the company's activities
  4. 2BAsset transferred within group: restriction of relief for post-1 April trade losses
  5. 2CDisallowance of group relief for carried-forward losses: general provision
  6. 2DAsset transferred within group: Restriction of group relief for carried-forward losses
  7. 2EPost-1 April 2017 trade losses: cases involving the transfer of a trade
  8. 3Company with investment business: restrictions on relief: general provision
  9. 4Company with investment business: restrictions on relief: asset transferred within group
  10. 5Company without investment business: disallowance of property losses
  11. 5AShell companies: restrictions on relief
  12. 6Recovery of unpaid corporation tax
  13. 7Meaning of “change in the ownership of a company”
  14. 8Supplementary provision

Annotations

Modifications

C1

Pt. 14 applied (1.4.2022 in relation to accounting periods beginning on or after that date) by Finance Act 2022 (c. 3), s. 51(1), Sch. 7 para. 20

C2

Pt. 14 applied (with modifications) (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), Sch. 1 para. 18 (with ss. 15(1), 16(1), 17)