[1179BF Carrying forward of production losses]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[Losses in the separate trade]

[1179BF  Carrying forward of production losses]

[(1)     This section applies if a company makes a loss in the separate production trade in a pre-completion period (see sections 1179DY and 1179FQ).

(2)     The loss is not available for loss relief, except as provided in subsections (3)

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