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Legislation
Finance Act 2013

Crossheading Losses, other reliefs and deductions

  • Section 29 Restriction on surrender of losses: controlled foreign company cases
  • Section 30 Loss relief surrenderable by non-UK resident established in EEA state
  • Section 31 Arrangements for transfers of companies
  • Section 32 Change in company ownership: company reconstructions
  • Section 33 Change in company ownership: shell companies
  • Section 34 Transfer of deductions
  • Section 35 R&D expenditure credits
  • Section 36 Relief for television production and video games development
  1. CHAPTER 3 Corporation tax: general
  2. Crossheading Losses, other reliefs and deductions

Crossheading Losses, other reliefs and deductions

From legislation.gov.uk

Contents

  1. Section 29 Restriction on surrender of losses: controlled foreign company cases
  2. Section 30 Loss relief surrenderable by non-UK resident established in EEA state
  3. Section 31 Arrangements for transfers of companies
  4. Section 32 Change in company ownership: company reconstructions
  5. Section 33 Change in company ownership: shell companies
  6. Section 34 Transfer of deductions
  7. Section 35 R&D expenditure credits
  8. Section 36 Relief for television production and video games development
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