»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp 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. »Ê¹ÚÌåÓýapp following instructions summarise the rebasing provisions which particularly affect companies and groups. »Ê¹ÚÌåÓýapp instructions at CG46360 give detailed guidance on group elections out of the kink test. General instructions on rebasing are at CG16700+.