Consultation outcome

Draft legislation: The Corporation Tax (Simplified Arrangements for Group Relief) (Amendment) Regulations 2017

This consultation has concluded

Detail of outcome

Original consultation

Summary

This draft legislation allows companies to enter into simplified arrangements in order to claim and surrender group relief for carried-forward losses.

This consultation ran from
to

Consultation description

HM Revenue and Customs has published draft regulations and a draft explanatory memorandum.

The draft regulations set out how companies can enter into simplified arrangements in respect of claims and surrenders of group relief for carried-forward losses.

Documents

Draft Corporation Tax Group Relief Regulations 2017

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Explanatory Memorandum to The Draft Corporation Tax Regulations 2017

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Published 16 October 2017