- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Corporation Tax Act 2010
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62Relief for losses made in UK property business
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Nodiadau Esboniadol
(1)This section applies if, in an accounting period, a company carrying on a UK property business makes a loss in the business.
(2)Relief for the loss is given to the company under this section.
(3)The relief is given by deducting the loss from the company’s total profits of the accounting period.
(4)Subsection (5) applies if—
(a)not all the loss can be deducted as mentioned in subsection (3), and
(b)the company continues to carry on the UK property business in the next accounting period.
(5)So far as the loss cannot be deducted, it—
(a)is carried forward to the next accounting period, and
(b)is treated for the purposes of this section as a loss made by the company in the UK property business in that period.
(6)Relief under this section is subject to restriction or modification in accordance with provisions of the Corporation Tax Acts.
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