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Part 1 Amendments of Chapter 4 of Part 10 of ICTAF1

United Kingdom Repealed

  1. Availability of relief
  2. Limits on group relief
  3. Relief for or in respect of non-resident companies within the charge to corporation tax
  4. Relief in respect of overseas losses of non-resident companies
  5. Interpretation of Chapter 4 of Part 10 of ICTA
  6. Group relief: equity holders and profits or assets available for distribution
  7. Meaning of conditions in section 403F etc

Annotations

Textual amendments

F1

Sch. 1 Pt. 1 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)