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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. Groups and group relief
  2. Chargeable gains: non-resident companies and groups etc.

Section 102 | Chargeable gains: non-resident companies and groups etc.

From legislation.gov.uk

Schedule 29 to this Act has effect.In that Schedule—Part I makes provision with respect to the application of the Taxation of Chargeable Gains Act 1992 to companies not resident in the United Kingdom and groups of companies etc,Part II contains minor and consequential amendments, andPart III contains transitional provisions.

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