[F1730EOverviewU.K.
This section has no associated Explanatory Notes
(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.]
Textual Amendments
F1Pt. 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