Policy paper

Amendment to the reform of loss relief rules for Corporation Tax

This tax information and impact note outlines the amendments to the reform of loss relief rules for Corporation Tax.

• From: HM Revenue & Customs
• Published: 27 October 2021

Documents

Amendment to the reform of loss relief rules for Corporation Tax

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This measure amends the reform of loss relief rules to ensure the legislation continues to work as intended. 

Published 27 October 2021