CHAPTER 2B Asset transferred within group: restriction of relief for post-1 April trade losses
From legislation.gov.uk
Contents
- Section 676BA Introduction to Chapter
- Section 676BB Notional split of accounting period in which change in ownership occurs
- Section 676BC Disallowance of relief for trade losses
- Section 676BD Meaning of “the relevant provisions”
- Section 676BE Meaning of “amount of profits which represents a relevant gain”