Chwilio Deddfwriaeth

Chwiliad Uwch

Corporation Tax Act 2009

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

459Claim to set off deficit against profits of deficit period or earlier periods

This adran has no associated Nodiadau Esboniadol

(1)The company may make a claim for the whole or part of the deficit—

(a)to be set off against the total profits of the company for the deficit period, or

(b)to be carried back to be set off against profits for earlier accounting periods.

(2)No claim may be made under subsection (1) in respect of a deficit which is surrendered as group relief under section 403 of ICTA.

(3)Subsection (1) does not apply if the company is a charity.

(4)For time limits and other provisions applicable to claims under subsection (1), see section 460.

(5)For what happens when a claim is made under subsection (1)(a), see section 461.

(6)For what happens when a claim is made under subsection (1)(b), and for the profits available for relief where such a claim is made, see sections 462 and 463.

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