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 2010 section 118
The qualifying loss condition: relief for current and previous periods
Section 118 sets out the requirement that, for a loss to qualify for EEA cross-border group relief, no relief must already be available for that loss in the current or any previous period, whether as a deduction in calculating profits or in any other form.
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.