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Legislation
Corporation Tax Act 2009

Crossheading Election to carry back

  • Section 286 Election to carry back
  1. Election to carry back
  2. Election to carry back

Section 286 | Election to carry back

From legislation.gov.uk

Sections 198 to 200 apply for the purposes of this Chapter as they apply for the purposes of Chapter 15 of Part 3 (but as if any reference to a trade were to a UK property business).

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