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Legislation
Corporation Tax Act 2009

Crossheading Election to carry back

  • Section 198 Election to carry back
  • Section 199 Deductions already made are not displaced
  • Section 200 Election given effect in accounting period in which receipt is received
  1. Chapter 15 Post-cessation receipts
  2. Crossheading Election to carry back

Crossheading Election to carry back

From legislation.gov.uk

Contents

  1. Section 198 Election to carry back
  2. Section 199 Deductions already made are not displaced
  3. Section 200 Election given effect in accounting period in which receipt is received
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