History

In Pt. 8, in the heading, the words “and group relief for carried-forward losses” inserted by F(No. 2)A 2017, s. 18 and Sch. 4, para. 109, with effect in relation to accounting periods beginning on or after 1 April 2017, subject to the transitional provisions in F(No. 2)A 2017, Sch. 4, para. 190(2), 191 and 192.

Cross references

FA 2000, Sch. 22, para. 81(3): application of Pt. VIII with the exception of para. 77, to surrender of unrelieved qualifying expenditure by a tonnage tax company.


INTRODUCTION

Related Commentary  Related HMRC Manuals

66(1)  This Part of this Schedule applies to–

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