Corporation Tax, Finance Act 2010
9.13Restriction of Group Relief
TCA97s1085(2)
Where a claimant company or a surrendering company fails to file a return of income on time, group relief is restricted. The restriction is calculate...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.