230 Meaning of “unused amount” and “unreduced amount”
Corporation Tax Act 2009 (2009 c 4) | Legislation

230  Meaning of “unused amount” and “unreduced amount”

(1)     For the purposes of this Chapter, a taxed receipt has an “unused amount” if the unreduced amount exceeds the total of the reductions and deductions referred to in subsection (5).

(2)     In this Chapter the “unreduced amount” of a taxed receipt is the amount given, in respect of the taxed receipt, by the formula in—

(a)     section 217, 219, 220, 221 or 222 above, or

(b)     section 277, 279, 280, 281 or 282 of ITTOIA 2005 (income tax provisions corresponding

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