389 Claim to carry back deficit
Corporation Tax Act 2009 (2009 c 4) | Legislation

389  Claim to carry back deficit

(1)     If the deficit exceeds the income and gains for the deficit period referred to in section 388(1), the company may make a claim for the whole or part of the excess (“the claim amount”)—

(a)     to be carried back for up to 3 accounting periods ending within the permitted

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