{
  "url": "https://openlegislation.uk/finance-act-2022/section-24",
  "json_url": "https://openlegislation.uk/finance-act-2022/section-24.json",
  "legislation": "ukpga/2022/3",
  "legislation_title": "Finance Act 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2022",
  "path": "section/24",
  "kind": "section",
  "number": "24",
  "heading": "Cross-border group relief",
  "text": "(1) CTA 2010 is amended as follows.\n(2) In section 107 (restriction on losses etc surrenderable by non-UK resident)—\n(a) omit subsections (1A), (6A), (6B), (10) and (11);\n(b) in subsection (2) omit “In any other case,”;\n(c) in subsection (7) omit “or (6B)”.\n(3) In Part 5 (group relief), omit Chapter 3 (surrenders made by non-UK resident company resident or trading in the EEA).\n(4) In section 188BI (restriction on surrender of losses made when non-UK resident)—\n(a) omit subsections (2), (8), (9), (13) and (14);\n(b) in subsection (3) omit “In any other case,”;\n(c) in subsection (10) omit “or (9)”.\n(5) In Schedule 4—\n(a) Part 1 makes amendments consequential on this section, and\n(b) Part 2 makes provision as to commencement.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2022/3/section/24",
    "retrieved_at": "2026-10-29T08:57:50.927298+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}