Chapter 5 – Group relief (ss 410-429)

Contents

Section 410 – Group payments [TCA 1997 s 410] Section commentary
Section 411 – Surrender of relief between members of groups and consortia [TCA 1997 s 411] Section commentary
Section 412 – Qualification for entitlement to group relief [TCA 1997 s 412] Section commentary
Section 413 – Profits or assets available for distribution [TCA 1997 s 413] Section commentary
Section 414 – Meaning of "the profit distribution" [TCA 1997 s 414] Section commentary
Section 415 – Meaning of "the notional winding up" [TCA 1997 s 415] Section commentary
Section 416 – Limited right to profits or assets [TCA 1997 s 416] Section commentary
Section 417 – Diminished share of profits or assets [TCA 1997 s 417] Section commentary
Section 418 – Beneficial percentage [TCA 1997 s 418] Section commentary
Section 419 – The relevant accounting period, etc [TCA 1997 s 419] Section commentary
Section 420 – Losses, etc which may be surrendered by means of group relief [TCA 1997 s 420] Section commentary
Section 420A – Group relief: relevant losses and charges [TCA 1997 s 420A] Section commentary
Section 420B – Group relief: Relief for certain losses on a value basis [TCA 1997 s 420B] Section commentary
Section 420C – Group relief: relief for certain losses of non-resident companies [TCA 1997 s 420C] Section commentary
Section 421 – Relation of group relief to other relief [TCA 1997 s 421] Section commentary
Section 422 – Corresponding accounting periods [TCA 1997 s 422] Section commentary
Section 423 – Company joining or leaving group or consortium [TCA 1997 s 423] Section commentary
Section 424 – Effect of arrangements for transfer of company to another group, etc [TCA 1997 s 424] Section commentary
Section 425 – Leasing contracts: effect on claims for losses of company reconstructions [TCA 1997 s 425] Section commentary
Section 426 – Partnerships involving companies: effect of arrangements for transferring relief [TCA 1997 s 426] Section commentary
Section 427 – Information as to arrangements for transferring relief, etc [TCA 1997 s 427] Section commentary
Section 428 – Exclusion of double allowances, etc [TCA 1997 s 428] Section commentary
Section 429 – Claims and adjustments [TCA 1997 s 429] Section commentary

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