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 188EH
Sections 188EC and 188EE: meaning of "the overlapping period"
Section 188EH defines "the overlapping period" for the purposes of calculating limits on group relief for carried-forward losses under sections 188EC and 188EE.
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.