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Legislation
Corporation Tax Act 2010

Chapter 7 Write-off of government investment

  • Section 92 Loss relief to be reduced if government investment is written off
  • Section 93 Groups of companies
  • Section 94 Cases in which government investment is written off
  • Section 95 Meaning of “carry-forward losses”
  • Section 96 Interaction with other tax provisions
  1. Corporation Tax Act 2010
  2. /
  3. /Part 4 Loss relief

Chapter 7 Write-off of government investment

From legislation.gov.uk

Contents

  1. Section 92 Loss relief to be reduced if government investment is written off
  2. Section 93 Groups of companies
  3. Section 94 Cases in which government investment is written off
  4. Section 95 Meaning of “carry-forward losses”
  5. Section 96 Interaction with other tax provisions
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