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Legislation
Corporation Tax Act 2010

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

  • Section 188DH Condition 1: ownership proportion
  • Section 188DI Condition 2: ownership proportion
  • Section 188DJ Condition 2: companies in link company's group
  • Section 188DK Conditions 1 and 2: claimant company not controlled by surrendering company etc
  • Section 188DL Conditions 1 and 2: claimant company in group of companies
  1. Corporation Tax Act 2010
  2. /
  3. /CHAPTER 4 Limitations on relief: claims under section 188CB

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

From legislation.gov.uk

Contents

  1. Section 188DH Condition 1: ownership proportion
  2. Section 188DI Condition 2: ownership proportion
  3. Section 188DJ Condition 2: companies in link company's group
  4. Section 188DK Conditions 1 and 2: claimant company not controlled by surrendering company etc
  5. Section 188DL Conditions 1 and 2: claimant company in group of companies
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