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Corporation Tax Act 2010
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- UK Public General Acts
- 2010 c. 4
- SCHEDULE 1
- Part 2
- Paragraph 436
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Energy Act 2004
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436In section 44(2) (extinguishment of BNFL losses for tax purposes)—
(a)in paragraph (b) for “section 834A of the Income and Corporation Taxes Act 1988” substitute “section 1173 of the Corporation Tax Act 2010”,
(b)for paragraph (d) substitute—
“(d)losses incurred by the company in carrying on a UK property business (within the meaning given by Chapter 2 of Part 4 of the Corporation Tax Act 2009);”
(c)in paragraph (e) for “section 392B(1) of that Act” substitute “section 66 of the Corporation Tax Act 2010”, and
(d)for paragraph (f) substitute—
“(f)any Type 4 carry-forward losses of the company falling within section 95(1) of the Corporation Tax Act 2010;”.
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