SCHEDULES
SCHEDULE 1Group relief where surrendering company not resident in UK
F1Part 1Amendments of Chapter 4 of Part 10 of ICTA
Annotations:
Amendments (Textual)
F1Availability of relief
F11
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F1Limits on group relief
F12
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F1Relief for or in respect of non-resident companies within the charge to corporation tax
F13
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F1Relief in respect of overseas losses of non-resident companies
F14
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F1Interpretation of Chapter 4 of Part 10 of ICTA
F15
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F1Group relief: equity holders and profits or assets available for distribution
F16
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F1Meaning of conditions in section 403F etc
F17
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Sch. 1 Pt. 1 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)