1153 Amount of a loss which is “unrelieved”
Corporation Tax Act 2009 (2009 c 4) | Legislation

1153  Amount of a loss which is “unrelieved”

(1)     The amount of a UK property business loss or trading loss that is “unrelieved” is the amount of the loss reduced by—

(a)     any relief obtained by the company under [section 62(1) to (3) of CTA 2010], or that was or could have been obtained by it making a claim under [section 37(3)(a) of CTA 2010, to deduct the loss from total] profits of the same accounting period,

(b)     any other relief obtained by the company in respect of the loss, including relief under [section 37(3)(b) of CTA 2010 (losses deducted from] profits of an earlier accounting period), and

(c)     any loss surrendered under [Part 5 [or Part 5A] of CTA 2010] (surrender of relief to

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