Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Finance Act 2013

Crossheading Losses, other reliefs and deductions

  • Section 29 Restriction on surrender of losses: controlled foreign company cases
  • Section 30 Loss relief surrenderable by non-UK resident established in EEA state
  • Section 31 Arrangements for transfers of companies
  • Section 32 Change in company ownership: company reconstructions
  • Section 33 Change in company ownership: shell companies
  • Section 34 Transfer of deductions
  • Section 35 R&D expenditure credits
  • Section 36 Relief for television production and video games development
  1. Losses, other reliefs and deductions
  2. Transfer of deductions

Section 34 | Transfer of deductions

From legislation.gov.uk

Schedule 14—

(a)inserts into CTA 2010 a new Part 14A (transfer of deductions), and

(b)makes consequential provision.

PreviousNext
PrivacyTerms