Point in time view as at 01/04/2010.
Corporation Tax Act 2010, Paragraph 12 is up to date with all changes known to be in force on or before 14 June 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
12(1)This paragraph applies if—U.K.
(a)a loss arises in an accounting period ending on or after 1 April 2010,
(b)the loss is to be a carried-back amount that is to be carried back to an accounting period beginning before 29 December 2007, and
(c)apart from this paragraph section 14 would require the loss to be adjusted.
(2)Section 14 does not have effect in relation to the loss.
(3)In this paragraph “carried-back amount” has the same meaning as in Chapter 4 of Part 2 (see section 17(2)).
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