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Changes over time for: Paragraph 162
Timeline of Changes
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Status:
Point in time view as at 16/11/2017.
Changes to legislation:
There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 162.
Changes to Legislation
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162U.K.After section 269DB insert—
“269DBAMeaning of “non-banking group relief for carried-forward losses”
(1)In section 269DA(2) “non-banking group relief for carried-forward losses” means group relief for carried-forward losses that relates to losses or other amounts that the surrendering company has for a surrender period in relation to which it is not a banking company.
(2)In this section “surrendering company” and “surrender period” have the same meaning as in Part 5A (see section 188FD).”
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