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Legislation

Corporation Tax Act 2009

Crossheading Reliefs: further provision

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Section 1045A Requirement to make a claim notification
Section 1045ZA R&D intensity condition
Section 1046 Relief only available where company is going concern
Section 1047 Elections under section 1045
Section 1048 Treatment of deemed trading loss under section 1045
Section 1049 Restriction on consortium relief

Reliefs: further provision
Relief only available where company is going concern

Section 1046 | Relief only available where company is going concern

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed