[18J Companies with total opening negative amount]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[Companies with total opening negative amount]

[18J  Companies with total opening negative amount]

[(1)     The following sections make provision about a company in relation to which an election under section 18A has effect if there is a total opening negative amount in the case of the company at the beginning of the company's first relevant accounting period.

(2)     To determine for the purposes of this Chapter whether there is a total opening negative amount at the beginning

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