PART X LOSS RELIEF AND GROUP RELIEF
F29CHAPTER IV GROUP RELIEF
402 Surrender of relief between members of groups and consortia.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
403 Losses etc. which may be surrendered by way of group relief.
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
403ZAF30 Amounts eligible for group relief: trading losses.
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
403ZB Amounts eligible for group relief: excess capital allowances.
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
403ZC Amounts eligible for group relief: non-trading deficit on loan relationships.
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
403ZD Other amounts available by way of group relief.
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
403ZE Computation of gross profits.
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
403AF31 Limits on group relief.
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
403B Apportionments under section 403A.
F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
403C Amount of relief in consortium cases.
F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
403DF32F11Relief for or in respect of UK losses of non-resident companies
F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
403E Relief for overseas losses of UK resident companies.
F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
403FF33Relief in respect of overseas losses of non-resident companies
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
403GF34Unallowable overseas losses of non-resident companies
F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
404 Limitation of group relief in relation to certain dual resident companies.
F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
405 Claims relating to losses etc. of members of both group and consortium.
F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
406 Claims relating to losses etc. of consortium company or group member.
F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
407 Relationship between group relief and other relief.
F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
408 Corresponding accounting periods.
F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
409 Companies joining or leaving group or consortium.
F21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
410 Arrangements for transfer of company to another group or consortium.
F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
411 Exclusion of double allowances.
F23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
411ZAF35No relief where deduction of relevant return under alternative finance arrangements disallowed
F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F25411A Group relief by way of substitution for loss relief.
F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
412 Claims and adjustments.
F27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
413 Interpretation of Chapter IV.
F28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 10 Ch. 4 (ss. 402-413) repealed (1.4.2010 with effect in accordance with s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 39, Sch. 3 Pt. 1 (with Sch. 2)