{
  "url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-amendment-regulations-2018",
  "json_url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-amendment-regulations-2018.json",
  "id": "uksi/2018/9",
  "title": "The Corporation Tax (Simplified Arrangements for Group Relief) (Amendment) Regulations 2018",
  "short_title": "Corporation Tax (Simplified Arrangements for Group Relief) 2018",
  "long_title": "The Regulations amend the Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999 (S.I. 1999/2975) (“the principal Regulations”). The principal Regulations make provision for simplified arrangements under which corporation tax group relief may be claimed or surrendered by an authorised company acting on behalf of companies in the group. Finance (No. 2) Act 2017 (c. 32) amended the corporation tax group relief provisions to provide for corporation tax group relief in respect of carried-forward losses. The Regulations amend the principal Regulations such that simplified arrangements can be used in respect of corporation tax group relief for carried-forward losses.",
  "citation": "S.I. 2018/9",
  "type": "uksi",
  "year": "2018",
  "number": "9",
  "version": "current",
  "date": "2018-01-08",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-amendment-regulations-2018/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-amendment-regulations-2018/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendment of the Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999",
      "url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-amendment-regulations-2018/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amendment of the Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999",
      "url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-amendment-regulations-2018/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Amendment of the Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999",
      "url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-amendment-regulations-2018/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Amendment of the Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999",
      "url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-amendment-regulations-2018/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Amendment of the Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999",
      "url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-amendment-regulations-2018/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Amendment of the Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999",
      "url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-amendment-regulations-2018/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Amendment of the Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999",
      "url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-amendment-regulations-2018/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Amendment of the Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999",
      "url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-amendment-regulations-2018/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-amendment-regulations-2018/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-amendment-regulations-2018/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2018-01-09",
      "size": 44486,
      "url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-amendment-regulations-2018/pdf/uksi_20180009_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2018/9/pdfs/uksi_20180009_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2018-01-09",
      "size": 34384,
      "url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-amendment-regulations-2018/pdf/uksiem_20180009_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2018/9/pdfs/uksiem_20180009_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1998/36",
      "title": "Finance Act 1998",
      "url": "https://openlegislation.uk/finance-act-1998",
      "provisions": [
        "schedule/18/paragraph/77"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-amendment-regulations-2018/changes.json",
  "changes_made_by": 35,
  "changes_made_by_url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-amendment-regulations-2018/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-amendment-regulations-2018/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/9",
    "retrieved_at": "2026-10-28T23:03:49.385830+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}