Part 5 U.K. Group relief

Chapter 3 U.K. Surrenders made by non-UK resident company resident or trading in the EEA

Conditions that must be met U.K.

114 The equivalence condition U.K.

An EEA amount meets the equivalence condition so far as it corresponds (in all material respects) to a loss or other amount within section 99(1)(a) to (g).