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 188CB
Claims in relation to all the surrenderable amounts
Section 188CB sets out the requirements that must be met before a company can claim group relief for carried-forward losses in respect of another company's surrenderable amounts.
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.