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Legislation
Finance Act 2019

Crossheading Corporation tax: miscellaneous

  • Section 25 Intangible fixed assets: restrictions on goodwill and certain other assets
  • Section 26 Intangible fixed assets: exceptions to degrouping charges etc
  • Section 27 Corporation tax relief for carried-forward losses
  • Section 28 Corporate interest restriction
  • Section 29 Debtor relationships of company where money lent to connected companies
  1. Corporation tax: miscellaneous
  2. Corporation tax relief for carried-forward losses

Section 27 | Corporation tax relief for carried-forward losses

From legislation.gov.uk

Schedule 10 makes provision about corporation tax relief for losses and other amounts that are carried forward.

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