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Corporation Tax Act 2010
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680Restriction on the carry forward of non-trading deficit from loan relationships
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(1)This section has effect for the purpose of restricting the carry forward of a non-trading deficit from the company’s loan relationships under Part 5 of CTA 2009 (loan relationships).
(2)Subsection (3) applies if the non-trading deficit in column 1 of row 4 of the table in section 685(2) is apportioned in accordance with section 685(2) to the first notional accounting period.
(3)None of that non-trading deficit may be carried forward to—
(a)the accounting period beginning immediately after the change in ownership, or
(b)any subsequent accounting period.
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