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Corporation Tax Act 2010
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Changes to legislation:
Corporation Tax Act 2010, Paragraph 337 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Schedule 1 Paragraph 337:
- s. 357CHA omitted by 2024 c. 3 Sch. 2 para. 14(7)
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- s. 357CHA omitted by 2024 c. 3 Sch. 2 para. 14(7)
This section has no associated Explanatory Notes
337U.K.In section 131(7) (effect of postponement)—
(a)for “section 403ZB(2) of ICTA (group relief)” substitute “ section 101(3) of CTA 2010 (group relief: meaning of “capital allowance excess”) ”, and
(b)for “carried” substitute “ brought ”.
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