C1F1PART 5AGroup relief for carried-forward losses
Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C1
Pt. 5A excluded (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), s. 1(5)(e) (with ss. 15(1), 16(1))
CHAPTER 2Surrender of company's carried-forward losses etc
188BJRestriction on surrender losses etc made when dual resident
The surrendering company may not surrender a loss or other amount under this Chapter if the company was not eligible to surrender the loss or other amount under Chapter 2 of Part 5 by reason of section 109 (restriction on losses etc surrenderable by dual resident).
Pt. 5A inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 23