CHAPTER 2C Disallowance of group relief for carried-forward losses: general provision
From legislation.gov.uk
Contents
- Section 676CA Introduction to Chapter
- Section 676CB Restriction on surrender of carried-forward losses
- Section 676CC Cases where consortium condition 1 or 2 was previously met
- Section 676CD Cases where consortium condition 3 or 4 was previously met
- Section 676CE Exceptions to restrictions
- Section 676CF Cases where Chapter 2, 2A or 3 also applies
- Section 676CG “Affected profits”
- Section 676CH “Relevant pre-acquisition loss”
- Section 676CI Interpretation of Chapter