Skip to content

Contents

Legislation

Corporation Tax Act 2010

Crossheading Relief

Find in this level

Section 303 Management expenses
Section 303A Introduction to sections 303B to 303D: post-1 April 2017 non-decommissioning losses of ring fence trades
Section 303B Carry forward of losses against subsequent profits
Section 303C Excess carried forward losses: relief against total profits
Section 303D Further carry forward against subsequent profits of loss not fully used
Section 304 Losses
Section 305 Group relief and group relief for carried-forward losses
Section 306 Capital allowances

Chapter 4 Calculation of profits
Crossheading Relief

Crossheading Relief

From legislation.gov.uk

Contents

Section 303 Management expenses
Section 303A Introduction to sections 303B to 303D: post-1 April 2017 non-decommissioning losses of ring fence trades
Section 303B Carry forward of losses against subsequent profits
Section 303C Excess carried forward losses: relief against total profits
Section 303D Further carry forward against subsequent profits of loss not fully used
Section 304 Losses
Section 305 Group relief and group relief for carried-forward losses
Section 306 Capital allowances