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Corporation Tax Act 2010
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- UK Public General Acts
- 2010 c. 4
- SCHEDULE 2
- Part 4
- Paragraph 19
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Trade loss relief against total profits
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19(1)This paragraph applies for the purposes of section 42 if any of the accounting periods covered by subsection (3) of that section ends on or before 31 March 2010.
(2)Relief for the loss can be given for the accounting periods ending on or before that date.
(3)If relief is to be given for those periods, the relief is given in the way in which it would have been given under section 393B of ICTA ignoring this Act.
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