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Legislation

Corporation Tax Act 2010

CHAPTER 4 Limitations on relief: claims under section 188CB

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Crossheading Introduction
Crossheading General limitation on amount of relief
Crossheading Further limitations on amount of relief if claim based on consortium conditions 1 or 2

PART 5A Group relief for carried-forward losses
CHAPTER 4 Limitations on relief: claims under section 188CB

CHAPTER 4 Limitations on relief: claims under section 188CB

From legislation.gov.uk

Contents

Crossheading Introduction
Crossheading General limitation on amount of relief
Crossheading Further limitations on amount of relief if claim based on consortium conditions 1 or 2