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Legislation

Finance Act 2013

Crossheading Losses, other reliefs and deductions

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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

Losses, other reliefs and deductions
Loss relief surrenderable by non-UK resident established in EEA state

Section 30 | Loss relief surrenderable by non-UK resident established in EEA state

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 30 omitted (with effect in accordance with Sch. 4 para. 5(1) of the amending Act) by virtue of Finance Act 2022 (c. 3), Sch. 4 para. 2