Crossheading Groups and group relief
From legislation.gov.uk
Contents
- 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.