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.


Related Commentary  Related HMRC Manuals

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

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.