Part F
Recharacterisation of certain transactions
Consolidated groups of companies:
Treatment of foreign dividends
FM 28Refund when consolidated group has loss (Repealed)
Notes
- Section FM 28: repealed, on , by section 110 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).