SolvedCHAPTER 5 Relevant IP losses
From legislation.gov.uk
Contents
- Section 357E Company with relevant IP losses: set-off amount
- Section 357EA Effect of set-off amount on company with more than one trade
- Section 357EB Allocation of set-off amount within a group
- Section 357EC Carry-forward of set-off amount
- Section 357ED Company ceasing to carry on trade, etc
- Section 357EE Transfer of a trade between group members
- Section 357EF Payments between group members in consequence of section 357EB