Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Corporation Tax Act 2010

Crossheading Claiming group relief for carried-forward losses

  • Section 188CB Claims in relation to all the surrenderable amounts
  • Section 188CC Claims in relation to the surrenderable amounts that are attributable to a specified accounting period
  • Section 188CD Claim not allowed by company with unused carried-forward losses of its own
  • Section 188CE The group condition
  • Section 188CF Consortium condition 1
  • Section 188CG Consortium condition 2
  • Section 188CH Consortium condition 3
  • Section 188CI Consortium condition 4
  • Section 188CJ Meaning of “UK related” company
  1. Claiming group relief for carried-forward losses
  2. Meaning of “UK related” company

Section 188CJ | Meaning of “UK related” company

From legislation.gov.uk

For the purpose of sections 188CE to 188CI a company is UK related if—

(a)it is a UK resident company, or

(b)it is a non-UK resident company within the charge to corporation tax.

PreviousNext
PrivacyTerms