Crossheading Relief in loss-making period and carry back relief
From legislation.gov.uk
Contents
- Section 37 Relief for trade losses against total profits
- Section 38 Limit on deduction if accounting period falls partly within 12 month period
- Section 39 Terminal losses: extension of periods for which relief may be given
- Section 40 Ring fence trades: extension of periods for which relief may be given
- Section 41 Sections 39 and 40: transfers of trade to obtain relief
- Section 42 Ring fence trades: further extension of period for relief
- Section 43 Claim period in case of ring fence or mineral extraction trades
- Section 44 Trade must be commercial or carried on for statutory functions