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Corporation Tax Act 2010

Section 840: Carrying forward parts of payments

2484.This section permits amounts which have been disallowed under section 839 to be carried forward to a later period (and thus, potentially, relieved). It is based on section 779(5) and (6) of ICTA, and is the first of three sections supplementing section 839.

2485.Subsections (1) to (3) specify the conditions which must be met if this section is to apply.

2486.Subsection (4) is the main operative provision.

2487.Subsection (5) permits the section to be applied repeatedly.

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