# Finance Act 1998, Paragraph 75


In computing under section 403 of the Taxes Act 1988 the amounts available for surrender as group relief in a company’s transitional accounting period, the amounts referable to the period before commencement shall be computed separately from the amounts referable to the period after commencement.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/5/paragraph/75 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-5/paragraph-75
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.