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Legislation

Corporation Tax Act 2010

Crossheading Basic provisions about surrendering losses and other amounts

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Section 99 Surrendering of losses and other amounts
Section 100 Meaning of “trading loss”
Section 101 Meaning of “capital allowance excess”
Section 102 Meaning of “UK property business loss”
Section 103 Meaning of “management expenses”
Section 104 Meaning of “non-trading loss on intangible fixed assets”

Chapter 2 Surrender of company's losses etc for an accounting period
Crossheading Basic provisions about surrendering losses and other amounts

Crossheading Basic provisions about surrendering losses and other amounts

From legislation.gov.uk

Contents

Section 99 Surrendering of losses and other amounts
Section 100 Meaning of “trading loss”
Section 101 Meaning of “capital allowance excess”
Section 102 Meaning of “UK property business loss”
Section 103 Meaning of “management expenses”
Section 104 Meaning of “non-trading loss on intangible fixed assets”