OpenLegislation

Regulation 3 Amendment of the Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999

Original text. Later amendments are not shown.

In regulation 2 (introductory)—

(a)

the text from “for the” to the end becomes paragraph (a), and

(b)

after paragraph (a) insert—

“, and

(b)

the surrendering and claiming of group relief for carried-forward losses in relation to any accounting period of a claimant company beginning on or after 1st April 2017.”.