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Contents

Legislation

Corporation Tax Act 2010

Part 14 Change in company ownership

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Chapter 1 Introduction
Chapter 2 Disallowance of trading losses
CHAPTER 2A Post-1 April 2017 losses: Further cases involving a change in the company's activities
CHAPTER 2B Asset transferred within group: restriction of relief for post-1 April trade losses
CHAPTER 2C Disallowance of group relief for carried-forward losses: general provision
CHAPTER 2D Asset transferred within group: Restriction of group relief for carried-forward losses
CHAPTER 2E Post-1 April 2017 trade losses: cases involving the transfer of a trade
Chapter 3 Company with investment business: restrictions on relief: general provision
Chapter 4 Company with investment business: restrictions on relief: asset transferred within group
Chapter 5 Company without investment business: disallowance of property losses
CHAPTER 5A Shell companies: restrictions on relief
Chapter 6 Recovery of unpaid corporation tax
Chapter 7 Meaning of “change in the ownership of a company”
Chapter 8 Supplementary provision

Corporation Tax Act 2010
Part 14 Change in company ownership

Part 14 Change in company ownership

From legislation.gov.uk

Contents

Chapter 1 Introduction
Chapter 2 Disallowance of trading losses
CHAPTER 2A Post-1 April 2017 losses: Further cases involving a change in the company's activities
CHAPTER 2B Asset transferred within group: restriction of relief for post-1 April trade losses
CHAPTER 2C Disallowance of group relief for carried-forward losses: general provision
CHAPTER 2D Asset transferred within group: Restriction of group relief for carried-forward losses
CHAPTER 2E Post-1 April 2017 trade losses: cases involving the transfer of a trade
Chapter 3 Company with investment business: restrictions on relief: general provision
Chapter 4 Company with investment business: restrictions on relief: asset transferred within group
Chapter 5 Company without investment business: disallowance of property losses
CHAPTER 5A Shell companies: restrictions on relief
Chapter 6 Recovery of unpaid corporation tax
Chapter 7 Meaning of “change in the ownership of a company”
Chapter 8 Supplementary provision