Chapter 4 Limitations on relief: claims under section 188CBF1
- Introduction
- General limitation on amount of relief
- Further limitations on amount of relief if claim based on consortium conditions 1 or 2
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
Notes on Part 5A
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))