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Legislation

Corporation Tax Act 2010

Chapter 7 Write-off of government investment

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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

Part 4 Loss relief
Chapter 7 Write-off of government investment

Chapter 7 Write-off of government investment

From legislation.gov.uk

Contents

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