Consultation outcome

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

• From: HM Revenue & Customs
• Published: 16 October 2017

This consultation has concluded

Detail of outcome

This consultation contributed to The Corporation Tax (Simplified Arrangements for Group Relief) (Amendment) Regulations 2018.

---

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
9:30am on 16 October 2017 to 11:45pm on 13 November 2017

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

PDF, 148 KB, 4 pages

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.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Explanatory Memorandum to The Draft Corporation Tax Regulations 2017

PDF, 130 KB, 3 pages

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.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 16 October 2017