Crossheading Restrictions on losses and other amounts that may be surrendered
From legislation.gov.uk
Contents
- Section 105 Restriction on surrender of losses etc within section 99(1)(d) to (g)
- Section 106 Restriction on losses etc surrenderable by UK resident
- Section 107 Restriction on losses etc surrenderable by non-UK resident
- Section 108 Meaning of “non-UK profits”
- Section 109 Restriction on losses etc surrenderable by dual resident
- Section 110 Restriction on surrender of losses etc from alternative finance arrangements