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Legislation
Corporation Tax Act 2010

Crossheading Restrictions on losses and other amounts that may be surrendered

  • Section 105 Restriction on surrender of losses etc within section 99(1)(d) to (g)
  • Section 106 Restriction on losses etc surrenderable by UK resident
  • Section 107 Restriction on losses etc surrenderable by non-UK resident
  • Section 108 Meaning of “non-UK profits”
  • Section 109 Restriction on losses etc surrenderable by dual resident
  • Section 110 Restriction on surrender of losses etc from alternative finance arrangements
  1. Restrictions on losses and other amounts that may be surrendered
  2. Restriction on surrender of losses etc from alternative finance arrangements

Section 110 | Restriction on surrender of losses etc from alternative finance arrangements

From legislation.gov.uk

(1)This section applies if the surrendering company is prevented from obtaining a deduction in respect of an amount by section 520 of CTA 2009 (provision not at arm's length: non-deductibility of relevant return).

(2)The amount may not be surrendered under this Chapter.

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