1210 Use of losses in later periods
Corporation Tax Act 2009 (2009 c 4) | Legislation

1210  Use of losses in later periods

(1) This section applies to the following accounting periods of the company (“relevant later periods”)—

(a) the completion period, and

(b) any subsequent accounting period during which the separate film trade continues.

(2) Subsection (3) applies if a loss made in the separate film trade is carried forward under [section 45 [or 45B] of CTA 2010] from a pre-completion period

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