UK Statutory Instrument 2001 United Kingdom

The Double Taxation Relief (Surrender of Relievable Tax Within a Group) Regulations 2001

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What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

Browse 10 other sections — procedural / definitional / commencement
s.001

Citation, commencement and effect

s.002

Interpretation

s.003

Introductory

s.004

Amount of

s.005

Claiming of EUFT

s.006

Accounting periods of surrendering company and claimant company

s.007

Calculation of Schedule D Case V income when EUFT claimed

s.008

Form of claim and withdrawal of claim

s.009

Time limit for claims

s.010

Miscellaneous provisions

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