Point in time view as at 01/07/2012.
Corporation Tax Act 2010, Cross Heading: Reliefs for members of LLPs not to exceed contribution to the LLP is up to date with all changes known to be in force on or before 22 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.
24(1)The relief covered by section 59(4) includes relief given for a loss under section 338, 393A or 403 of ICTA.U.K.
(2)In section 61—
(a)the amounts of loss covered by subsection (1)(b) include amounts of loss which, as a result of section 118 of ICTA (as applied by section 118ZB of that Act), are not relieved under section 338, 393A or 403 of ICTA,
(b)in subsections (3) and (4) references to section 61 include references to section 118ZD of ICTA, and
(c)the relief covered by subsection (3)(b) includes relief under section 338, 393A or 403 of ICTA.
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