461 Claim to set off deficit against other profits for the deficit period
Corporation Tax Act 2009 (2009 c 4) | Legislation

461  Claim to set off deficit against other profits for the deficit period

(1)     This section applies if a claim is made under section 459(1)(a) for the whole or part of the deficit to be set off against profits for the deficit period.

(2)     The general rule is that the

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