[1218ZDB Use of losses in the completion period]

[1218ZDB  Use of losses in the completion period]

[(1)     Subsection (2) applies if a loss made in the separate exhibition trade is carried forward under section 45 or 45B of CTA 2010 to the completion period.

(2)     So much (if any) of the loss as is not attributable to museums and galleries exhibition tax relief (see subsection

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