Part 5Group relief
Chapter 2Surrender of company’s losses etc for an accounting period
Introduction
98Overview of Chapter
1
This Chapter allows a company to surrender losses and other amounts it has for an accounting period.
2
Sections 99 to 104 set out the basic provisions about the surrendering of losses and other amounts.
3
Sections 105 to 110 place restrictions on the surrendering of losses and other amounts.