1.Section 32 substitutes section 676 in Chapter 2 of Part 14 CTA 2010. The substitute restricts relief available for carried forward of trading losses of a company whether a transfer of a trade (to which Chapter 1 of Part 22 of CTA 2010 applies) occurs before or after a change in ownership of the company.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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