[463F Profits available for relief under section 463E]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[463F  Profits available for relief under section 463E]

[(1)     The profits available for relief under section 463E are the amounts which (apart from the relief) would be charged under this Part as profits for accounting periods ending within the permitted period after giving every prior relief.

(2)     In this section—

“the permitted period” means the period of 12 months immediately before the deficit period, and

“prior relief” means a relief which subsection (5) provides must be given before relief

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