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Corporation Tax Act 2010 - Legislation.gov.uk
www.legislation.gov.ukvi Corporation Tax Act 2010 (c. 4) P ART 5 G ROUP RELIEF C HAPTER 1 INTRODUCTION 97 Introduction to Part C HAPTER 2 SURRENDER OF COMPANY S LOSSES ETC FOR AN ACCOUNTING PERIOD Introduction 98 Overview of Chapter Basic provisions about surrendering losses and other amounts 99 Surrendering of losses and other amounts