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Finance Act 2009
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- S.I. 2010/466 art. 3 commences (2009 c. 10)
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- S.I. 2010/1878 art. 2 commences (2009 c. 10)
- S.I. 2011/701 art. 3 commences (2009 c. 10)
- S.I. 2011/702 art. 2 3 commences (2009 c. 10)
- S.I. 2011/2391 art. 2(b)(c) commences (2009 c. 10)
- S.I. 2011/2401 art. 2(1) commences (2009 c. 10)
Commencement Orders bringing legislation that affects this Act into force:
- S.I. 2011/132 art. 2 3 commences (2010 c. 33)
- S.I. 2011/703 art. 2 3 commences (2010 c. 33)
- S.I. 2011/975 art. 2 commences (2010 c. 13)
- S.I. 2011/2391 art. 2(a) commences (2010 c. 33)
- S.I. 2011/2401 art. 2(2) amendment to earlier commencing SI 2011/701
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51(1)In paragraph 48 “carried-back amount” means—E+W+S+N.I.
(a)an amount carried back under section 393A(1)(b) of ICTA (trading losses),
(b)an amount carried back by virtue of a claim under section 459(1)(b) of CTA 2009 (non-trading deficits from loan relationships), or
(c)an amount carried back under section 389(2) of CTA 2009 (deficits of insurance companies).
(2)In paragraph 48 “carried-forward amount” means—
(a)an amount carried forward under section 76(12) or (13) of ICTA (certain expenses of insurance companies),
(b)an amount carried forward under section 392A(2) or (3) of ICTA (UK property business losses),
(c)an amount carried forward under section 392B(1)(b) of ICTA (overseas property business losses),
(d)an amount carried forward under section 393(1) of ICTA (trading losses),
(e)an amount carried forward under section 396(1) of ICTA (losses from miscellaneous transactions),
(f)an amount carried forward under section 436A(4) of ICTA (insurance companies: losses from gross roll-up business),
(g)an amount carried forward under section 8(1)(b) of TCGA 1992 (allowable losses),
(h)an amount carried forward under section 391(2) of CTA 2009 (deficits of insurance companies),
(i)an amount carried forward under section 457(3) of CTA 2009 (non-trading deficits from loan relationships),
(j)an amount carried forward under section 753(3) of CTA 2009 (non-trading loss on intangible fixed assets),
(k)an amount carried forward under section 925(3) of CTA 2009 (patent income: relief for expenses), or
(l)an amount carried forward under section 1223 of CTA 2009 (expenses of management and other amounts).
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