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Legislation
Corporation Tax Act 2009

Crossheading Companies with total opening negative amount

  • Section 18J Companies with total opening negative amount
  • Section 18K Total opening negative amount: “matching”
  • Section 18L Streaming
  • Section 18M Streamed opening negative amounts: “matching”
  • Section 18N Residual opening negative amount: “matching”
  • Section 18O Transfers of foreign permanent establishment business
  1. Corporation Tax Act 2009
  2. /
  3. /CHAPTER 3A UK RESIDENT COMPANIES: PROFITS OF FOREIGN PERMANENT ESTABLISHMENTS

Crossheading Companies with total opening negative amount

From legislation.gov.uk

Contents

  1. Section 18J Companies with total opening negative amount
  2. Section 18K Total opening negative amount: “matching”
  3. Section 18L Streaming
  4. Section 18M Streamed opening negative amounts: “matching”
  5. Section 18N Residual opening negative amount: “matching”
  6. Section 18O Transfers of foreign permanent establishment business
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