[18N Residual opening negative amount: “matching”]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[18N  Residual opening negative amount: “matching”]

[(1)     At the end of each relevant accounting period of the company (starting with the first) the residual opening negative amount is to be reduced (or further reduced) by the amount of any residual aggregate relevant profits amount of the company for the accounting period (but not to below nil).

(2)     For the purposes of this section the “residual opening negative amount”, at the beginning of the company's first relevant accounting period, is—

(a)

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