Part 1 Consequential Amendments
Finance Act 2022 (2022 c 3) | Legislation

SCHEDULE 4 Cross-Border Group Relief

Section 24

Part 1 Consequential Amendments

CTA 2010

1

(1)     CTA 2010 is amended as follows.

(2)     Omit section 129(3).

(3)     Omit sections 135 and 136 together with the heading before section 135.

(4)     In section 137(1) (deduction from total profits), omit “or 135â€.

(5)     In section 142 (meaning of “the overlapping periodâ€)—

(a)     in subsection (1)

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