Direct Tax Acts, Finance Act 2022
421 Relation of group relief to other relief
CTA76 s117(1), (2), (3)(a), (b) and (d) and (4); FA06 s127 and Sch2
(1) In this section, “relief derived from a subsequent accounting period” means –
...
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.