Chapter 2 – Surrender of company's carried-forward losses etc. (ss 188BA-188BJ)

Contents

Section 188BA – Overview of Chapter [CTA 2010 s 188BA] Section commentary
Section 188BB – Surrender of carried-forward losses and other amounts [CTA 2010 s 188BB] Section commentary
Section 188BC – Restriction on surrendering pre-1 April 2017 losses etc. [CTA 2010 s 188BC] Section commentary
Section 188BD – Restriction where investment business has become small or negligible [CTA 2010 s 188BD] Section commentary
Section 188BE – Restriction where surrendering company could use losses etc. itself [CTA 2010 s 188BE] Section commentary
Section 188BF – Restriction where surrendering company has no income-generating assets [CTA 2010 s 188BF] Section commentary
Section 188BG – Restrictions for certain insurance companies [CTA 2010 S 188BG] Section commentary
Section 188BH – Restriction on surrender of losses etc. made when UK resident [CTA 2010 S 188BH] Section commentary
Section 188BI – Restriction on surrender of losses made when non-UK resident [CTA 2010 s 188BI] Section commentary
Section 188BJ – Restriction on surrender losses etc. made when dual resident [CTA 2010 s 188BJ] Section commentary

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