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Legislation
Corporation Tax Act 2010

Crossheading General limitation on amount of relief

  • Section 188EB Limitation on amount of relief applying to all claims under section 188CC
  • Section 188EC Unused part of surrenderable amounts attributable to specified loss-making period
  • Section 188ED Claimant company's relevant maximum for the overlapping period
  • Section 188EE Previously claimed group relief for carried-forward losses
  • Section 188EF The potential Part 5 group relief amount
  • Section 188EG Sections 188EC to 188EE: supplementary
  • Section 188EH Sections 188EC and 188EE: meaning of “the overlapping period”
  1. CHAPTER 5 Limitations on relief: claims under section 188CC
  2. Crossheading General limitation on amount of relief

Crossheading General limitation on amount of relief

From legislation.gov.uk

Contents

  1. Section 188EB Limitation on amount of relief applying to all claims under section 188CC
  2. Section 188EC Unused part of surrenderable amounts attributable to specified loss-making period
  3. Section 188ED Claimant company's relevant maximum for the overlapping period
  4. Section 188EE Previously claimed group relief for carried-forward losses
  5. Section 188EF The potential Part 5 group relief amount
  6. Section 188EG Sections 188EC to 188EE: supplementary
  7. Section 188EH Sections 188EC and 188EE: meaning of “the overlapping period”
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