Part 5Group relief
F1Chapter 3Surrenders made by non-UK resident company resident or trading in the EEA
Introduction
F1111Overview of Chapter
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F1112EEA related definitions
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Basic provisions about surrendering losses and other amounts
F1113Steps to determine extent to which loss etc can be surrendered
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Conditions that must be met
F1114The equivalence condition
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F1115The EEA tax loss condition: companies resident in EEA territory
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F1116The EEA tax loss condition: companies not resident in EEA territory
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F1117The qualifying loss condition: general
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F1118The qualifying loss condition: relief for current and previous periods
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F1119The qualifying loss condition: relief for future periods
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F1120The qualifying loss condition: non-UK tax relief in another territory
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F1121The precedence condition
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Other rules, assumptions and exclusions
F1122Assumptions to be made in recalculating EEA amount
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F1123Assumptions as to UK residence
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F1124Assumptions as to places in which activities carried on
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F1125Assumptions as to accounting periods
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F1126Assumptions in relation to capital allowances
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F1127Amounts excluded because of certain arrangements
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F1128Rules for recalculating EEA amount
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