Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 368
Reduction of claims where there are earlier net consortium debits
Section 368 requires group relief claims surrendered by consortium companies to be reduced where there are excess loan relationship debits from earlier periods that have not already been offset.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.