{
  "url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-amendment-regulations-2018/regulation-3",
  "json_url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-amendment-regulations-2018/regulation-3.json",
  "legislation": "uksi/2018/9",
  "legislation_title": "The Corporation Tax (Simplified Arrangements for Group Relief) (Amendment) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-amendment-regulations-2018",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999",
  "text": "In regulation 2 (introductory)—\n(a) the text from “for the” to the end becomes paragraph (a), and\n(b) after paragraph (a) insert—\n“, and\n(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.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/9/regulation/3",
    "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."
}