Corporation Tax Act 2010(c. 4) - Explanatory Notes

Explanatory Notes

Corporation Tax Act 2010

2010 CHAPTER 4

3 March 2010

Introduction

Schedule 1: Minor and consequential amendments

Part 1: Income and Corporation Taxes Act 1988

Section 768A: Change in ownership: disallowance of carry back of trading losses

3368. Section 768A(3) of ICTA is the commencement provision for that section. It is spent and is repealed without replacement.