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Legislation

Corporation Tax Act 2009

Crossheading Deemed trading loss: further provision

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Section 1095 Elections under section 1092
Section 1096 Treatment of deemed trading loss under section 1092

Corporation Tax Act 2009
Deemed trading loss: further provision

Section 1095 | Elections under section 1092

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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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