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Chapter 5 Limitations on relief: claims under section 188CCF1

  1. Introduction
  2. General limitation on amount of relief
  3. Further limitations on amount of relief that apply in particular cases

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))