Loss of Consortium in UK Law
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Income and Corporation Taxes Act 1988
... ... 20, Sch. 3 Pt. 1 (with Sch. 2) ... 118ZO: Meaning of “relevant loss” in section 118ZN ... purposes of the relevant provisions a company is a member of a consortium owning another company if it is one of a number of companies which between ... ...
- The Utilities Contracts Regulations 2006
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Finance Act 2000
... ... controls the grantor, or(b) a company which is a member of a consortium owning the grantor or which is owned in part by the grantor as a member of ... Notification of loss or prospective loss of registrability ... (57) (1) Where a person who has ... ...
- The Public Contracts Regulations 2006
- Corporation Tax (Northern Ireland) Act 2015
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The Risk Transformation (Tax) Regulations 2017
... ... (transfers within a group) and 171A (election to reallocate gain or loss) of TCGA 199212do not apply if “company B” in subsection (1) of each ... core of the company, is not treated as a member of any group or consortium.Mark Spencer ... David Rutley ... Two of the Lords Commissioners of Her ... ...
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Finance Act 2022
... ... (see subsection (2) ) , or(b) a relevant right-of-use asset impairment loss (see subsection (2A) ) ... (9) In subsection (2) (b) , for ... the words from “or” to the end;(b) in subsection (3) for “consortium condition 3” to the end substitute “or, consortium condition 3.”(6) ... ...
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Finance Act 2021
... ... is a “quasi-subsidiary” of R if—(a) it is owned by a consortium of which R is a member,(b) it is not a 75% subsidiary of any company, ... (1) (1) A person who has made a loss in a trade in the tax year 2020-21 may make a claim for relief under this ... ...
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Corporation Tax Act 2009
... ... (3) If a chargeable gain or allowable loss accrues to a company at a time which is not (ignoring this subsection) ... ) Chapter 7 (group relief claims involving impaired or released consortium debts) ,(f) Chapter 8 (connected parties relationships: late interest) ... ...
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Corporation Tax Act 2010
... ... at the time of the disposal is not sterling, the chargeable gain or loss accruing to the company on the disposal must be calculated as ... of a group of companies or is a member of, or is owned by, a consortium ... (7) Chapter 6 contains provision about persons holding equity in ... ...
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