Direct Tax Acts, Finance Act 2013
Loss schemes — companies
12. (1) This Regulation applies to a transaction where one of the parties to the transaction is a company that has, or expects to have, unrelieved losses at the end of an...
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.