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Legislation

Corporation Tax Act 2010

Chapter 2 Trade losses

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Crossheading Introduction
Crossheading Relief in loss-making period and carry back relief
Crossheading Carry forward of trade loss relief
Crossheading Restrictions on relief: farming or market gardening
Crossheading Restrictions on relief: commodity futures
Crossheading Other restrictions on relief

Part 4 Loss relief
Chapter 2 Trade losses

Chapter 2 Trade losses

From legislation.gov.uk

Contents

Crossheading Introduction
Crossheading Relief in loss-making period and carry back relief
Crossheading Carry forward of trade loss relief
Crossheading Restrictions on relief: farming or market gardening
Crossheading Restrictions on relief: commodity futures
Crossheading Other restrictions on relief