Part VIII Claims for Group Relief [and Group Relief for Carried-forward Losses]
Finance Act 1998 (1998 c 36) | Legislation

Part VIII Claims for Group Relief [and Group Relief for Carried-forward Losses]

[Introduction

66

(1)     This Part of this Schedule applies to—

(a)     claims for group relief under Part 5 of the Corporation Tax Act 2010, and

(b)     claims for group relief for carried-forward losses under Part 5A of that Act.

(2)     In this Part of this Schedule (except where otherwise indicated)—

(a)     references to “relief†are to either of those forms of relief, and

(b)     references to “a claim†are to a claim for either of those forms of relief.]

Claim to be included in company tax return

67

(1)     A claim . . . must be made by being included in the claimant company's company tax return for the accounting period for which the claim is made.

(2)     It may be included in the return originally made or by amendment.

Content of claims

68

(1)     A claim . . . must specify—

(a)     the amount of relief claimed, and

(b)     the name of the surrendering company.

(2)     The amount specified must be an amount which is quantified at the time the claim is made.

[(3)     A claim for group relief must also state

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Notice of assignment

notice of [assignment OR transfer]To: [insert name of landlord][of [insert address] OR whose registered office is at [insert address] Company number [insert number]][and][To: [insert name of head landlord]][of [insert address] OR whose registered office is at [insert address] Company number [insert

LEXISNEXIS

The Money Laundering Reporting Officer (MLRO)

The Money Laundering Reporting Officer (MLRO)OverviewThe requirements to have robust systems and controls in a regulated firm to prevent money laundering originate from:•the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017, SI 2017/692 (as

LEXISNEXIS

Criminal damage

Criminal damageGeneralSimple criminal damage is triable either way unless the value of the alleged damage is £5,000 or less, in which case the offence will be treated as if it were triable only summarily.Where the damage is caused by fire or the racially aggravated form of the offence is charged,

LEXISNEXIS

Wounding or causing grievous bodily harm with intent

Wounding or causing grievous bodily harm with intentThe offence of causing grievous bodily harm with intentWounding or causing grievous bodily harm (GBH) with intent is triable only in the Crown Court on indictment. Elements of the offence Under the Offences against the Person Act 1861 (OATPA 1861),