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Legislation
Finance Act 2015

CHAPTER 3 Corporation tax: general

  • Section 25 Loan relationships: repeal of certain provisions relating to late interest etc
  • Section 26 Intangible fixed assets: goodwill etc acquired from a related party
  • Section 27 Amount of relief for expenditure on research and development
  • Section 28 Expenditure on research and development: consumable items
  • Section 29 Film tax relief
  • Section 30 Reliefs for makers of children's television programmes
  • Section 31 Television tax relief
  • Section 32 Restrictions applying to certain deductions made by banking companies
  • Section 33 Tax avoidance involving carried-forward losses
  1. Chapter 3 · Corporation tax: general
  2. Restrictions applying to certain deductions made by banking companies

Section 32 | Restrictions applying to certain deductions made by banking companies

From legislation.gov.uk

Schedule 2 contains provision restricting the amount of deductions which banking companies may make in respect of certain losses carried forward from previous accounting periods.

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