- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/01/2010)
- Gwreiddiol (Fel y'i Deddfwyd)
Corporation Tax Act 2009
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Point in time view as at 01/01/2010.
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Corporation Tax Act 2009, Section 462 is up to date with all changes known to be in force on or before 27 December 2024. 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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462Claim to carry back deficit to earlier accounting periodsU.K.
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Nodiadau Esboniadol
(1)This section applies if a claim is made under 459(1)(b) for the whole or part of the deficit to be carried back to be set off against profits for accounting periods before the deficit period.
(2)The claim has effect only if it relates to an amount equal to the lesser of—
(a)so much of the deficit as is not an amount in relation to which a claim is made under section 459(1)(a), and
(b)the total amount of the profits available for relief under this section.
(3)Section 463 explains which profits are so available.
(4)The amount to which the claim relates is set off against those profits by treating them as reduced accordingly.
(5)If those profits are profits for more than one accounting period, the relief is applied by setting off the amount to which the claim relates against profits for a later period before setting off any remainder of that amount against profits for an earlier period.
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