Chapter 2D Asset transferred within group: Restriction of group relief for carried-forward lossesF1
- 676DAIntroduction to Chapter
- 676DBNotional split of accounting period in which change in ownership occurs
- 676DCDisallowance of group relief for carried-forward losses
- 676DDMeaning of “the relevant provisions”
- 676DEMeaning of “amount of profits which represents a relevant gain”
Annotations
Textual amendments
- F1
Pt. 14 Ch. 2D 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. 78
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)