# Finance Act 2019, Paragraph 30


In section 107 (group relief: restriction on losses etc surrenderable by non-UK resident) in subsection (1) for “company” (in the second place it occurs) to the end substitute “ company within the charge to corporation tax ”.

---
Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/5/paragraph/30 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-5/paragraph-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.