Corporation Tax, Finance Act 2009
9.14Payments for Group Relief
TCA97 s411(5)A claimant company may pay a surrendering company for losses. There is no compulsion to do this, it is purely optional but any payment should not excee...
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.
