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Legislation
Corporation Tax Act 2010

Crossheading Further limitations on amount of relief that apply in particular cases

  • Section 188EI Condition 4: companies in link company's group
  • Section 188EJ Condition 3 or 4: surrendering company not controlled by claimant company etc
  • Section 188EK Condition 3 or 4: surrendering company in group of companies
  1. CHAPTER 5 Limitations on relief: claims under section 188CC
  2. Crossheading Further limitations on amount of relief that apply in particular cases

Crossheading Further limitations on amount of relief that apply in particular cases

From legislation.gov.uk

Contents

  1. Section 188EI Condition 4: companies in link company's group
  2. Section 188EJ Condition 3 or 4: surrendering company not controlled by claimant company etc
  3. Section 188EK Condition 3 or 4: surrendering company in group of companies
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