xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
115U.K.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.”