Corporation Tax Act 2010 (c. 4)

[F1 PART 14B U.K. Tax avoidance involving carried-forward losses

Textual Amendments

F1 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

730E Overview U.K.

(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.]