Corporation Tax Act 2010
2010 CHAPTER 4
Introduction
Part 5: Group relief
Chapter 2: Surrender of company’s losses etc for an accounting period
Section 104: Meaning of “non-trading loss on intangible fixed assets”
369.This section explains that a non-trading loss that is available for relief is one calculated under Part 8 of CTA 2009. It is based on section 403ZD(6) of ICTA.
370.Subsection (1) is the link to the basic rule in section 99(1)(g).
371.Subsection (2) excludes from the available loss amounts brought forward from an earlier period.
- Previous
- Explanatory Notes Table of contents
- Next