[463D Claim to set off deficit against profits for the deficit period]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[463D  Claim to set off deficit against profits for the deficit period]

[(1)     This section applies if a claim is made under section 463B(1)(a) for the whole or part of the deficit to be set off against profits for the deficit period.

(2)     The amount of the

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