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Contents

Legislation

Finance Act 1989

Crossheading Groups of companies

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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.

Groups of companies
Change in ownership of company.

Section 100 | Change in ownership of company.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 100 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)