Point in time view as at 01/04/2010.
Corporation Tax Act 2010, Section 93 is up to date with all changes known to be in force on or before 28 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.
(1)This section applies if—
(a)at the end of an accounting period a company in which an amount of government investment is written off is in a group of companies, and
(b)under section 92(2) or (3) an amount could be set off against the company's carry-forward losses as at the end of that period (or could be so set off if there were enough of those losses).
(2)The amount may be set off (wholly or partly) against the carry-forward losses of one or more companies within subsection (3), as may be just and reasonable.
(3)A company (other than the company referred to in subsection (1)(a)) is within this subsection if at the end of the accounting period it is in the group of companies.
(4)A “group of companies” consists of a company that has one or more 51% subsidiaries, together with that or those subsidiaries.
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