SI 2018/9 - The Corporation Tax (Simplified Arrangements for Group Relief) (Amendment) Regulations 2018

Released 09 January 2018

SI 2018/9 amends SI 1999/2975 to reflect F(No.2)A 2017 amendments to corporation tax group relief claims for carried forward losses from 30 January 2018.

The Corporation Tax (Simplified Arrangements for Group Relief) (Amendment) Regulations 2018 amend the Corporation Tax (Simplified Arrangements for Group Relief) Regulations 1999 (SI 1999/2975), which make provision for simplified arrangements under which corporation tax group relief may be claimed or surrendered by an authorised company acting on behalf of companies in the group. F(No. 2)A 2017 amended the corporation tax group relief provisions to provide for corporation tax group relief in respect of carried-forward losses. The Regulations amend SI 1999/2975 such that simplified arrangements can be used in respect of corporation tax group relief for carried-forward losses. The regulations come into force on 30 January 2018.

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