SolvedCrossheading Carry forward of trade loss relief
From legislation.gov.uk
Contents
- Section 45 Carry forward of pre-1 April 2017 trade loss against subsequent trade profits
- Section 45A Carry forward of post-1 April 2017 trade loss against total profits
- Section 45B Carry forward of post-1 April 2017 trade loss against trade profits
- Section 45C Re-application of section 45A if loss remains after previous application
- Section 45D Application of section 45B if loss remains after application of section 45A
- Section 45E Re-application of section 45B if loss remains after previous application
- Section 45F Terminal losses: relief unrestricted by Part 7ZA and 7A
- Section 45G Section 45F: accounting period falling partly within 3 year period
- Section 45H Section 45F: transfers of trade to obtain relief
- Section 46 Use of trade-related interest and dividends if insufficient trade profits
- Section 47 Registered societies