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 456
Restriction of group relief
Section 456 restricts how losses relating to a company's 10%-taxed activity and the related excess charges on income may be surrendered as group relief, confining that relief to the claimant company's own income from the sale of goods.
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.