Chapter IV GROUP RELIEFF1

United Kingdom

1. 402Surrender of relief between members of groups and consortia.
2. 403Losses etc. which may be surrendered by way of group relief.
3. 403ZAAmounts eligible for group relief: trading losses.
4. 403ZBAmounts eligible for group relief: excess capital allowances.
5. 403ZCAmounts eligible for group relief: non-trading deficit on loan relationships.
6. 403ZDOther amounts available by way of group relief.
7. 403ZEComputation of gross profits.
8. 403ALimits on group relief.
9. 403BApportionments under section 403A.
10. 403CAmount of relief in consortium cases.
11. 403DRelief for or in respect of UK losses of non-resident companies
12. 403ERelief for overseas losses of UK resident companies.
13. 403FRelief in respect of overseas losses of non-resident companies
14. 403GUnallowable overseas losses of non-resident companies
15. 404Limitation of group relief in relation to certain dual resident companies.
16. 405Claims relating to losses etc. of members of both group and consortium.
17. 406Claims relating to losses etc. of consortium company or group member.
18. 407Relationship between group relief and other relief.
19. 408Corresponding accounting periods.
20. 409Companies joining or leaving group or consortium.
21. 410Arrangements for transfer of company to another group or consortium.
22. 411Exclusion of double allowances.
23. 411ZANo relief where deduction of relevant return under alternative finance arrangements disallowed
24. 411AGroup relief by way of substitution for loss relief.
25. 412Claims and adjustments.
26. 413Interpretation of Chapter IV.