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Legislation

Corporation Tax Act 2010

Crossheading Losses to which restrictions do not apply

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Section 269CE Losses arising before company began banking activity
Section 269CF Losses arising in company's start-up period
Section 269CG The “start-up period”
Section 269CH Losses covered by carried-forward loss allowance
Section 269CI Allocation of carried-forward loss allowance within a group
Section 269CJ Re-allocation of carried-forward loss allowance

CHAPTER 3 Restrictions on obtaining certain deductions
Crossheading Losses to which restrictions do not apply

Crossheading Losses to which restrictions do not apply

From legislation.gov.uk

Contents

Section 269CE Losses arising before company began banking activity
Section 269CF Losses arising in company's start-up period
Section 269CG The “start-up period”
Section 269CH Losses covered by carried-forward loss allowance
Section 269CI Allocation of carried-forward loss allowance within a group
Section 269CJ Re-allocation of carried-forward loss allowance