SCHEDULES
SCHEDULE 4Relief for carried-forward losses
PART 11Minor and consequential amendments
FA 1998
115
In Paragraph 71 (notice of consent) after sub-paragraph (1) insert—
1A
Notice of consent given in respect of a claim for carried-forward losses made under section 188CC of the Corporation Tax Act 2010 must also state which accounting period of the surrendering company is the specified loss-making period.
Otherwise the notice is ineffective.