F1PART 14BTax avoidance involving carried-forward losses
Annotations:
Amendments (Textual)
730EOverview
1
This Part makes provision restricting the circumstances in which a company may make a deduction in respect of a relevant carried-forward loss.
2
For the meaning of “relevant carried-forward loss”, see section 730F.
Pt. 14B inserted (with effect and application in accordance with Sch. 3 Pt. 2 of the amending Act) by Finance Act 2015 (c. 11), Sch. 3 para. 1