Part 4 Supplementary Provision
Finance Act 2022 (2022 c 3) | Legislation

Part 4 Supplementary Provision

Payments for relief

19

(1)     This paragraph applies if—

(a)     a surrendering company and a claimant company (within the meaning of Part 2 or 3 of this Schedule) have an agreement between them in relation to adjusted trading losses of the surrendering company (“the agreed loss amounts”),

(b)     RPDT group relief, or RPDT group relief for carried-forward losses, is given to the claimant company in relation to the agreed loss amounts,

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