1056 Amount of trading loss which is “unrelieved”
Corporation Tax Act 2009 (2009 c 4) | Legislation

1056  Amount of trading loss which is “unrelieved”

(1)     This section applies for the purposes of section 1055.

(2)     The amount of a trading loss that is “unrelieved” is the amount of the loss reduced by—

(a)     any relief that was or could

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