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Legislation
Corporation Tax Act 2010

Crossheading General limitation on amount of relief

  • Section 188DB Limitation on amount of relief applying to all claims under section 188CB
  • Section 188DC Unused part of the surrenderable amounts
  • Section 188DD Claimant company's relevant maximum for overlapping period
  • Section 188DE Previously claimed group relief for carried-forward losses
  • Section 188DF Sections 188DC to 188DE: supplementary
  • Section 188DG Sections 188DC and 188DE: meaning of “the overlapping period”
  1. Corporation Tax Act 2010
  2. /
  3. /CHAPTER 4 Limitations on relief: claims under section 188CB

Crossheading General limitation on amount of relief

From legislation.gov.uk

Contents

  1. Section 188DB Limitation on amount of relief applying to all claims under section 188CB
  2. Section 188DC Unused part of the surrenderable amounts
  3. Section 188DD Claimant company's relevant maximum for overlapping period
  4. Section 188DE Previously claimed group relief for carried-forward losses
  5. Section 188DF Sections 188DC to 188DE: supplementary
  6. Section 188DG Sections 188DC and 188DE: meaning of “the overlapping period”
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