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 188EE
Previously claimed group relief for carried-forward losses
Section 188EE explains how to calculate the amount of group relief for carried-forward losses that has already been claimed in respect of an overlapping period, so that this can be taken into account when determining the limit on a current claim.
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.