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Legislation

Corporation Tax Act 2010

Crossheading Conditions that must be met

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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 117 | The qualifying loss condition: general

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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)

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