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Corporation Tax Act 2010
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Corporation Tax Act 2010, Paragraph 436 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Schedule 1 Paragraph 436:
- s. 357CHA omitted by 2024 c. 3 Sch. 2 para. 14(7)
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- s. 357CHA omitted by 2024 c. 3 Sch. 2 para. 14(7)
This section has no associated Explanatory Notes
436U.K.In section 44(2) (extinguishment of BNFL losses for tax purposes)—
(a)in paragraph (b) for “section 834A of the Income and Corporation Taxes Act 1988” substitute “ section 1173 of the Corporation Tax Act 2010 ”,
(b)for paragraph (d) substitute—
“(d)losses incurred by the company in carrying on a UK property business (within the meaning given by Chapter 2 of Part 4 of the Corporation Tax Act 2009);”
(c)in paragraph (e) for “section 392B(1) of that Act” substitute “ section 66 of the Corporation Tax Act 2010 ”, and
(d)for paragraph (f) substitute—
“(f)any Type 4 carry-forward losses of the company falling within section 95(1) of the Corporation Tax Act 2010;”.
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