Policy paper

Corporation Tax: accelerated payments and group relief

This Tax Information and Impact Note is about Corporation Tax accelerated payments and group relief.

• From: HM Revenue & Customs
• Published: 10 December 2014

Documents

Corporation Tax: accelerated payments and group relief

PDF, 19.9 KB, 2 pages

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Details

This measure ensures that the accelerated payment legislation in Part 4 of the Finance Act 2014 operates effectively where the benefit of a loss or other amount is surrendered as group relief.

Published 10 December 2014