CHAPTER 2D Asset transferred within group: Restriction of group relief for carried-forward losses
From legislation.gov.uk
Contents
- Section 676DA Introduction to Chapter
- Section 676DB Notional split of accounting period in which change in ownership occurs
- Section 676DC Disallowance of group relief for carried-forward losses
- Section 676DD Meaning of “the relevant provisions”
- Section 676DE Meaning of “amount of profits which represents a relevant gain”