SolvedChapter 16 Non-trading deficits: pre-1 April 2017 deficits and charities
From legislation.gov.uk
Contents
- Section 456 Introduction to Chapter
- Section 457 Basic rule for deficits: carry forward to accounting periods after deficit period
- Section 458 Claim to carry forward deficit to later accounting periods
- Section 459 Claim to set off deficit against profits of deficit period or earlier periods
- Section 460 Time limits and procedure for claims under section 459(1)
- Section 461 Claim to set off deficit against other profits for the deficit period
- Section 462 Claim to carry back deficit to earlier accounting periods
- Section 463 Profits available for relief under section 462