# The Corporation Tax (Simplified Arrangements for Group Relief) (Amendment) Regulations 2018, Regulation 3: Amendment of the Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999


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.”.

---
Source: https://www.legislation.gov.uk/uksi/2018/9/regulation/3 (the official version)
Page: https://openlegislation.uk/corporation-tax-simplified-arrangements-for-group-relief-amendment-regulations-2018/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.