Part 5A Group relief for carried-forward lossesC1F1
- 1Introduction
- 2Surrender of company's carried-forward losses etc
- 3Claims for group relief for carried-forward losses
- 4Limitations on relief: claims under section 188CB
- 5Limitations on relief: claims under section 188CC
- 6Miscellaneous provisions and interpretation of Part
Annotations
Textual amendments
- F1
Pt. 5A 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. 23
Modifications
- C1
Pt. 5A 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))