[F1 PART 5A U.K. Group relief for carried-forward losses

Textual Amendments

F1 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

CHAPTER 3 U.K. Claims for group relief for carried-forward losses

Claiming group relief for carried-forward losses U.K.

188CJ Meaning of “UK related” company U.K.

For the purpose of sections 188CE to 188CI a company is UK related if—

(a) it is a UK resident company, or

(b) it is a non-UK resident company [F2 within the charge to corporation tax].]

Textual Amendments

F2 Words in s. 188CJ(b) substituted (with effect in accordance with s. 24(3) of the amending Act) by Finance Act 2019 (c. 1), s. 24(2)