SolvedCrossheading Claiming group relief for carried-forward losses
From legislation.gov.uk
Contents
- Section 188CB Claims in relation to all the surrenderable amounts
- Section 188CC Claims in relation to the surrenderable amounts that are attributable to a specified accounting period
- Section 188CD Claim not allowed by company with unused carried-forward losses of its own
- Section 188CE The group condition
- Section 188CF Consortium condition 1
- Section 188CG Consortium condition 2
- Section 188CH Consortium condition 3
- Section 188CI Consortium condition 4
- Section 188CJ Meaning of “UK related” company