CG46301 - Groups: rebasing

The general structure of the rebasing legislation does not distinguish between companies and other taxpayers. But a number of the rebasing rules refer to other statutory provisions which apply only to companies or groups of companies. The following instructions summarise the rebasing provisions which particularly affect companies and groups. The instructions at CG46360 give detailed guidance on group elections out of the kink test. General instructions on rebasing are at CG16700+.