Part 4 Supplementary Provision
Finance Act 2022 (2022 c 3) | Legislation

Part 4 Supplementary Provision

Payments for relief

19

(1)     This paragraph applies if—

(a)     a surrendering company and a claimant company (within the meaning of Part 2 or 3 of this Schedule) have an agreement between them in relation to adjusted trading losses of the surrendering company (“the agreed loss amountsâ€),

(b)     RPDT group relief, or RPDT group relief for carried-forward losses, is given to the claimant company in relation to the agreed loss amounts,

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