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Legislation
Corporation Tax Act 2010

Crossheading Interpretation

  • Section 430 “Associated company”
  • Section 431 “Profits” and “loss”
  1. Interpretation
  2. “Profits” and “loss”

Section 431 | “Profits” and “loss”

From legislation.gov.uk

(1)In this Chapter “profits” does not include chargeable gains.

(2)References in this Chapter to “loss” are to be read accordingly.

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