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Legislation
Corporation Tax Act 2010

CHAPTER 2E Post-1 April 2017 trade losses: cases involving the transfer of a trade

  • Section 676EA Introduction to Chapter
  • Section 676EB Restriction on use of trade losses carried-forward on transfer of trade
  • Section 676EC Restriction on surrender of trade losses carried forward on transfer of trade
  • Section 676ED Indirect transfers of a trade
  • Section 676EE Interpretation of Chapter
  1. Part 14 Change in company ownership
  2. CHAPTER 2E Post-1 April 2017 trade losses: cases involving the transfer of a trade

CHAPTER 2E Post-1 April 2017 trade losses: cases involving the transfer of a trade

From legislation.gov.uk

Contents

  1. Section 676EA Introduction to Chapter
  2. Section 676EB Restriction on use of trade losses carried-forward on transfer of trade
  3. Section 676EC Restriction on surrender of trade losses carried forward on transfer of trade
  4. Section 676ED Indirect transfers of a trade
  5. Section 676EE Interpretation of Chapter
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