Chapter 3Corporation tax: loss relief
396 Relief for trading losses other than terminal losses
CTA76 s16(1) to (8) and (10); FA92 s46(1)(b); FA93 s22; FA02 s54(1); NAMAA09 s240 and Sch3 Pt10(6);...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.