CTM82170 - Reform of Corporation Tax loss relief: Group relief for carried-forward losses: Payment made for loss
CTA10/S188FA
Any payment made under an agreement by the claimant company to the surrendering company in respect of group relief for carried-forward losses up to the amount of the loss is ignored for Corporation Tax purposes. »Ê¹ÚÌåÓýapp payment is not taken into account in computing the profits or losses of either company and it is not treated as a distribution.