[463I Re-application of section 463G if any deficit remains after previous application]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[463I  Re-application of section 463G if any deficit remains after previous application]

[(1)     This section applies if—

(a)     any amount of the deficit is carried forward to an accounting period (“the later period”) of the company under section 463G(6),

(b)     any of that amount is not—

(i)     set off against the company's

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