SI 2021/704 The Corporation Tax (Carry Back of Losses: Temporary Extension) Regulations 2021

Published on: 15 June 2021

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Specialist Tax Statutory Instruments

Article summary

These Regulations are supplementary to the legislation in Finance Act 2021 that provides for a temporary extension to the trading loss carry back rules from 12 months to three years for companies and unincorporated businesses.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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