# Finance Act 2022, Section 24: Cross-border group relief

Extent: E+W+S+N.I.

(1) CTA 2010 is amended as follows.
(2) In section 107 (restriction on losses etc surrenderable by non-UK resident)—
(a) omit subsections (1A), (6A), (6B), (10) and (11);
(b) in subsection (2) omit “In any other case,”;
(c) in subsection (7) omit “or (6B)”.
(3) In Part 5 (group relief), omit Chapter 3 (surrenders made by non-UK resident company resident or trading in the EEA).
(4) In section 188BI (restriction on surrender of losses made when non-UK resident)—
(a) omit subsections (2), (8), (9), (13) and (14);
(b) in subsection (3) omit “In any other case,”;
(c) in subsection (10) omit “or (9)”.
(5) In Schedule 4—
(a) Part 1 makes amendments consequential on this section, and
(b) Part 2 makes provision as to commencement.

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Source: https://www.legislation.gov.uk/ukpga/2022/3/section/24 (the official version)
Page: https://openlegislation.uk/finance-act-2022/section-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.