Claimable if company has surrenderable loss

Amount

Legislation/Regulatory – CTA2009 s. 1217RH ; FA2016 s. 54, Sch. 8, para. 1

Generally

Legislation/Regulatory – CTA2009 s. 1217RG ; FA2016 Sch. 8, para. 1 ; FA2016 s. 54

Limit on State aid

Legislation/Regulatory – CTA2009 s. 1217RJ ; FA2016 s. 54, Sch. 8, para. 1

Payment in respect of

Legislation/Regulatory – CTA s. 1217RI ; FA2016 s. 54, Sch. 8, para. 1

Tax avoidance arrangements

Legislation/Regulatory – CTA2009 s. 1217RL ; FA2016 s. 54, Sch. 8, para. 1