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Chapter 2C Disallowance of group relief for carried-forward losses: general provisionF1

  1. 676CAIntroduction to Chapter
  2. 676CBRestriction on surrender of carried-forward losses
  3. 676CCCases where consortium condition 1 or 2 was previously met
  4. 676CDCases where consortium condition 3 or 4 was previously met
  5. 676CEExceptions to restrictions
  6. 676CFCases where Chapter 2, 2A or 3 also applies
  7. 676CG“Affected profits”
  8. 676CH“Relevant pre-acquisition loss”
  9. 676CIInterpretation of Chapter

Annotations

Textual amendments

F1

Pt. 14 Ch. 2C 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. 77

Notes on Part 14

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)