# The Risk Transformation (Tax) Regulations 2017, Regulation 10: Application of the Corporation Tax Acts


For the purposes of Parts 4 and 5 CTA 2010 (loss relief and group relief), the core and each cell of a protected cell company are treated as separate companies

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Source: https://www.legislation.gov.uk/ukdsi/2017/9780111160541/regulation/10 (the official version)
Page: https://openlegislation.uk/draft-risk-transformation-tax-regulations-2017/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.