Point in time view as at 31/01/2013.
Corporation Tax Act 2010, Paragraph 19 is up to date with all changes known to be in force on or before 04 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.
19(1)This paragraph applies for the purposes of section 42 if any of the accounting periods covered by subsection (3) of that section ends on or before 31 March 2010.U.K.
(2)Relief for the loss can be given for the accounting periods ending on or before that date.
(3)If relief is to be given for those periods, the relief is given in the way in which it would have been given under section 393B of ICTA ignoring this Act.
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