C1Part 5Group relief
Annotations:
Modifications etc. (not altering text)
Chapter 2Surrender of company's losses etc for an accounting period
Basic provisions about surrendering losses and other amounts
102Meaning of “UK property business loss”
1
In section 99(1)(e) “UK property business loss” means a loss made in a UK property business in the surrender period.
2
But it does not include a loss treated as made in the surrender period as a result of section 62(5).
Pt. 5 applied (with effect in accordance with s. 148 of the amending Act) by Finance Act 2012 (c. 14), s. 125 (with s. 147, Sch. 17)