Chapter 7 Write-off of government investment
- 92Loss relief to be reduced if government investment is written off
- 93Groups of companies
- 94Cases in which government investment is written off
- 95Meaning of “carry-forward losses”
- 96Interaction with other tax provisions
Notes on Part 4
Modifications
- C1
Pt. 4 modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Risk Transformation (Tax) Regulations 2017 (S.I. 2017/1271), regs. 1(1), 10
- C2
Pt. 4 excluded (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), s. 1(5)(e) (with ss. 15(1), 16(1))