D2.1ÌýÌýÌýÌý Groups of companies—scope and definition
D2.2ÌýÌýÌýÌý Group relief for current year and carried forward losses
D2.3ÌýÌýÌýÌý Group capital gains
D2.4ÌýÌýÌýÌý Pre-entry capital gains and losses
[D2.5]ÌýÌýÌýÌý [Removed]
[D2.6]ÌýÌýÌýÌý [Removed]
D2.7ÌýÌýÌýÌý Diverted profits tax
D2.8ÌýÌýÌýÌý Digital services tax
Division D2.1ÌýÌýÌýÌý Groups of companies—scope and definition
For updates affecting this Division please see Part D0 Updates
D2.101 Specific legislation impacting group companies
In order to provide a level playing field between standalone companies and those in a group, specific provisions are usually included in the legislation to cater
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Web page updated on 17 Mar 2025 16:44