SolvedChapter 16A Non-trading deficits: post 1 April 2017 deficits
From legislation.gov.uk
Contents
- Section 463A Introduction to Chapter
- Section 463B Claim to set off deficit against profits of deficit period or earlier periods
- Section 463C Time limits for claims under section 463B(1)
- Section 463D Claim to set off deficit against profits for the deficit period
- Section 463E Claim to carry back deficit to earlier periods
- Section 463F Profits available for relief under section 463E
- Section 463G Carry forward of unrelieved deficit against total profits
- Section 463H Carry forward of unrelieved deficit against non-trading profits
- Section 463I Re-application of section 463G if any deficit remains after previous application