Statute
Section 269DBA — Corporation Tax Act 2010: Meaning of “non-banking group relief for carried-forward losses”
Text of the provision Official document
Meaning of “non-banking group relief for carried-forward losses” 269DBA 1 In section 269DA(2) “ non-banking group relief for carried-forward losses ” means group relief for carried-forward losses that relates to losses or other amounts that the surrendering company has for a surrender period in relation to which it is not a banking company.
2 In this section “ surrendering company ” and “ surrender period ” have the same meaning as in Part 5A (see section 188FD).
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →