[18M Streamed opening negative amounts: “matching”]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[18M  Streamed opening negative amounts: “matching”]

[(1)     At the end of each relevant accounting period of the company (starting with the first) the streamed opening negative amount in relation to a territory is to be reduced (or further reduced) by the amount of any relevant profits amount of the company for the territory for the accounting

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