# Corporation Tax Act 2010, Section 188BJ: Restriction on surrender losses etc made when dual resident


The surrendering company may not surrender a loss or other amount under this Chapter if the company was not eligible to surrender the loss or other amount under Chapter 2 of Part 5 by reason of section 109 (restriction on losses etc surrenderable by dual resident).

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/188BJ (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-188BJ
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.