[1216DB Use of losses in later periods]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1216DB  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 programme trade continues.

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

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