Chapter 7 Group relief claims involving impaired or released consortium debts
From legislation.gov.uk
Contents
- Section 364 Introduction to Chapter
- Section 365 Reduction of impairment loss debits where group relief claimed
- Section 366 Effect where credit for release brought into account on amortised cost basis
- Section 367 Reduction of credits exceeding impairment losses
- Section 368 Reduction of claims where there are earlier net consortium debits
- Section 369 Carry forward of claims where there are no net consortium debits
- Section 370 Group accounting periods
- Section 371 Interpretation