Direct Tax Acts, Finance Act 2010
420A Group relief: relevant losses and chargesFA01 s90; FA05 s45(1); FA08 s43(1)(e)
[(1) In this section—
“relevant trading charges on income” and “relevant trading income” have the same meanings...
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.