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Corporation Tax Act 2010

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Whole provisions yet to be inserted into this Act (including any effects on those provisions):

944Modified application of [F1section 45] E+W+S+N.I.
This section has no associated Explanatory Notes

F2(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)[F3If this Chapter applies to a transfer of a trade, relief] under section 45 (carry forward of [F4pre-1 April 2017] trade loss against subsequent trade profits) is given to the successor in relation to a loss—

(a)which is made by the predecessor in the transferred trade, and

(b)for which relief would have been given under that section to the predecessor had it continued to carry on that trade.

(4)Subsection (3) is subject to—

(a)any claim made by the predecessor under section 37 (including a case where section 42 applies), and

[F5(ab)any claim made by the predecessor under section 45F in reliance on subsection (2) of section 944C,]

(b)section 945.

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F1Words in s. 944 heading substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 64(2)

F2S. 944(1)(2) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 64(3)

F3Words in s. 944(3) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 64(4)(a)

F4Words in s. 944(3) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 64(4)(b)

F5S. 944(4)(ab) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 64(5)

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