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Legislation
Corporation Tax Act 2010

CHAPTER 2 Surrender of company's carried-forward losses etc

  • Section 188BA Overview of Chapter
  • Section 188BB Surrender of carried-forward losses and other amounts
  • Section 188BC Restriction on surrendering pre-1 April 2017 losses etc
  • Section 188BD Restriction where investment business has become small or negligible
  • Section 188BE Restriction where surrendering company could use losses etc itself
  • Section 188BF Restriction where surrendering company has no income-generating assets
  • Section 188BG Restrictions for certain insurance companies
  • Section 188BH Restriction on surrender of losses etc made when UK resident
  • Section 188BI Restriction on surrender of losses made when non-UK resident
  • Section 188BJ Restriction on surrender losses etc made when dual resident
  1. Chapter 2 · Surrender of company's carried-forward losses etc
  2. Overview of Chapter

Section 188BA | Overview of Chapter

From legislation.gov.uk

(1)This Chapter allows a company to surrender losses and other amounts that have been carried forward to an accounting period of the company.

(2)Section 188BB sets out the basic provisions about the surrendering of losses and other amounts.

(3)Sections 188BC to 188BJ place restrictions on the surrendering of losses and other amounts.

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