1158 Restriction on losses carried forward where tax credit claimed
Corporation Tax Act 2009 (2009 c 4) | Legislation

1158  Restriction on losses carried forward where tax credit claimed

(1)     For the purposes of [section 62 of CTA 2010 (relief for losses made in UK property business)] a company's UK property business loss for an accounting period in which it claims a land remediation tax credit to which it is entitled is treated as reduced by the amount of the surrendered loss for the period.

(2)     For

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