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Contents

Legislation

Corporation Tax Act 2009

Crossheading Reliefs

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Section 1087 Deduction in calculating profits of trade
Section 1088 Declaration about effect of relief
Section 1089 SMEs: amount of deduction
Section 1090 Modification of section 1089 for larger SMEs
Section 1091 Amount of deduction
Section 1092 SMEs: deemed trading loss for pre-trading expenditure
Section 1093 Modification of section 1092 for larger SMEs
Section 1094 Relief only available to SME where company is going concern

Corporation Tax Act 2009
Reliefs

Section 1092 | SMEs: deemed trading loss for pre-trading expenditure

From legislation.gov.uk

1 April 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 1092-1096 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 26

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