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Chapter 3 Company with investment business: restrictions on relief: general provision

  1. Introduction
  2. Notional split of accounting period in which change in ownership occurs
  3. Restrictions on relief
  4. Apportionment of amounts
  5. Adjustment to balancing charges if relief is restricted
  6. Meaning of “significant increase in the amount of a company's capital”

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)