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Legislation
Finance Act 2000

Crossheading Groups and group relief

  • Section 97 Group relief for non-resident companies etc.
  • Section 98 Recovery of tax payable by non-resident company.
  • Section 99 Joint arrangements for claims.
  • Section 100 Limit on amount of group relief in case of consortium claim.
  • Section 101 Civil penalties: incorrect certificates
  • Section 102 Chargeable gains: non-resident companies and groups etc.
  1. Chapter II Other provisions
  2. Crossheading Groups and group relief

Crossheading Groups and group relief

From legislation.gov.uk

Contents

  1. Section 97 Group relief for non-resident companies etc.
  2. Section 98 Recovery of tax payable by non-resident company.
  3. Section 99 Joint arrangements for claims.
  4. Section 100 Limit on amount of group relief in case of consortium claim.
  5. Section 101 Civil penalties: incorrect certificates
  6. Section 102 Chargeable gains: non-resident companies and groups etc.
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