surrendering company definition
surrendering company means a company which incurs a trading loss and surrenders that loss to another company for the purpose of group relief;
surrendering company means a company which suffers a trading loss and surrenders this loss to another company for the purposes of group relief;
surrendering company means the company that has the losses or other amounts,
More Definitions of surrendering company
surrendering company means the company that is “the surrendering company” (as defined in section 402(1) ICTA 1988) in respect of an amount surrendered in accordance with this Article XV;