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TXF6 UK
Syllabus E. Corporation Tax Liabilities

Syllabus E5. 75% Loss Group & 75% Gains Group 5 / 6

a) Define a 75% group, and recognise the reliefs that are available to members of such a group.
b) Define a 75% chargeable gains group, and recognise the reliefs that are available to members of such a group.
75% Loss Group & 75% Gains Group