SolvedCrossheading Groups of companies
From legislation.gov.uk
Contents
- Section 97 Set-off of ACT where companies remain in the same group.
- Section 98 Restriction on set-off of ACT.
- Section 99 Dividends etc. paid by one member of a group to another.
- Section 100 Change in ownership of company.
- Section 101 Treatment of convertible shares or securities for purposes relating togroup relief etc.
- Section 102 Surrender of company tax refund etc. within group.