Policy paper

Corporation Tax: accelerated payments and group relief

This Tax Information and Impact Note is about Corporation Tax accelerated payments and group relief.

Documents

Corporation Tax: accelerated payments and group relief

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This measure ensures that the accelerated payment legislation in Part 4 of the Finance Act 2014 operates effectively where the benefit of a loss or other amount is surrendered as group relief.

Published 10 December 2014