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
Taxes Consolidation Act 1997 section 428
Exclusion of double allowances, etc
Section 428 prevents group relief from being claimed more than once in respect of the same loss or other amount, and sets out the rules for restricting relief where the group relationship does not exist throughout the full accounting period.
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.