1165 Meaning of [“qualifying BLAGAB loss”]
Corporation Tax Act 2009 (2009 c 4) | Legislation

1165  Meaning of [“qualifying BLAGAB loss”]

(1)     For the purposes of this Chapter a company has a [“qualifying BLAGAB loss”] in an accounting period (“the relevant accounting period”) if in the period—

(a)     it is entitled to relief under section 1161 [or 1162], and

(b)     an amount falls to be carried forward to a subsequent accounting period

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