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Corporation Tax Act 2010
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- UK Public General Acts
- 2010 c. 4
- SCHEDULE 1
- Part 2
- Paragraph 673
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Corporation Tax Act 2009 (c. 4)
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673(1)Amend section 1105 (amount of unrelieved trading loss) as follows.
(2)In subsection (2)—
(a)in paragraph (a) for “section 393A(1)(a) of ICTA to set the loss against” substitute “section 37(3)(a) of CTA 2010 to deduct the loss from total”,
(b)in paragraph (b) for “section 393A(1)(b) of that Act (losses set against” substitute “section 37(3)(b) of that Act (losses deducted from total”, and
(c)in paragraph (c) for “section 403(1)” substitute “Part 5”.
(3)In subsection (3)—
(a)in paragraph (a) for “section 393(1) of ICTA” substitute “section 45 of CTA 2010”, and
(b)in paragraph (b) for “section 393A(1)(b)” substitute “section 37(3)(b)”.
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