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Legislation

Corporation Tax Act 2010

Crossheading Conditions that must be met

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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

Chapter 3 Surrenders made by non-UK resident company resident or trading in the EEA
Crossheading Conditions that must be met

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