Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

Contents

Legislation

Corporation Tax Act 2010

Crossheading Conditions that must be met

Find in this level

Section 114 The equivalence condition
Section 115 The EEA tax loss condition: companies resident in EEA territory
Section 116 The EEA tax loss condition: companies not resident in EEA territory
Section 117 The qualifying loss condition: general
Section 118 The qualifying loss condition: relief for current and previous periods
Section 119 The qualifying loss condition: relief for future periods
Section 120 The qualifying loss condition: non-UK tax relief in another territory
Section 121 The precedence condition

Corporation Tax Act 2010
Conditions that must be met

Section 115 | The EEA tax loss condition: companies resident in EEA territory

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 5 Ch. 3 omitted (with effect in accordance with Sch. 4 para. 4 of the amending Act) by virtue of Finance Act 2022 (c. 3), s. 24(3)

Privacy Cookies Terms