Crossheading Conditions that must be met
From legislation.gov.uk
Contents
- Section 114 The equivalence condition
- Section 115 The EEA tax loss condition: companies resident in EEA territory
- Section 116 The EEA tax loss condition: companies not resident in EEA territory
- Section 117 The qualifying loss condition: general
- Section 118 The qualifying loss condition: relief for current and previous periods
- Section 119 The qualifying loss condition: relief for future periods
- Section 120 The qualifying loss condition: non-UK tax relief in another territory
- Section 121 The precedence condition