664 Meaning of certain expressions in section 663
Corporation Tax Act 2009 (2009 c 4) | Legislation

664  Meaning of certain expressions in section 663

(1)     This section applies for the purposes of section 663.

(2)     If for an accounting period L exceeds G, there are net section 641 losses for the period of an amount equal to the excess.

(3)     If for an accounting period G exceeds the sum of L and N, there are net section 641 gains for the period of an amount equal to the excess.

(4)     In this

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