Chapter 5 Group relief (ss. 410-429)

Comparing proposed amendment...


In force	410. Group payments.
In force	411. Surrender of relief between members of groups and consortia.
In force	412. Qualification for entitlement to group relief.
In force	413. Profits or assets available for distribution.
In force	414. Meaning of "the profit distribution".
In force	415. Meaning of "the notional winding up".
In force	416. Limited right to profits or assets.
In force	417. Diminished share of profits or assets.
In force	418. Beneficial percentage.
In force	419. The relevant accounting period, etc.
In force	420. Losses, etc. which may be surrendered by means of group relief.
In force	420A. Group relief: relevant losses and charges.
In force	420B. Group relief: Relief for certain losses on a value basis.
In force	420C. Group relief: relief for certain losses of non-resident companies.
In force	421. Relation of group relief to other relief.
In force	422. Corresponding accounting periods.
In force	423. Company joining or leaving group or consortium.
In force	424. Effect of arrangements for transfer of company to another group, etc.
In force	425. Leasing contracts: effect on claims for losses of company reconstructions.
In force	426. Partnerships involving companies: effect of arrangements for transferring relief.
In force	427. Information as to arrangements for transferring relief, etc.
In force	428. Exclusion of double allowances, etc.
In force	429. Claims and adjustments.

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