SolvedCHAPTER 2 Surrender of company's carried-forward losses etc
From legislation.gov.uk
Contents
- Section 188BA Overview of Chapter
- Section 188BB Surrender of carried-forward losses and other amounts
- Section 188BC Restriction on surrendering pre-1 April 2017 losses etc
- Section 188BD Restriction where investment business has become small or negligible
- Section 188BE Restriction where surrendering company could use losses etc itself
- Section 188BF Restriction where surrendering company has no income-generating assets
- Section 188BG Restrictions for certain insurance companies
- Section 188BH Restriction on surrender of losses etc made when UK resident
- Section 188BI Restriction on surrender of losses made when non-UK resident
- Section 188BJ Restriction on surrender losses etc made when dual resident