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Finance Act 2022
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- UK Public General Acts
- 2022 c. 3
- SCHEDULE 7
- PART 3
- Paragraph 15
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Surrender of company’s carried-forward losses for an accounting period
15(1)Sub-paragraph (2) applies if—
(a)an adjusted trading loss is carried forward to a surrender period of a surrendering company under Part 1 of this Schedule,
(b)relief under that Part is not given for an amount of the loss (“the unrelieved amount”), and
(c)the company is part of a relief group.
(2)The surrendering company may surrender the unrelieved amount.
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