- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (21/12/2012)
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Corporation Tax Act 2010
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Corporation Tax Act 2010, Section 70 is up to date with all changes known to be in force on or before 16 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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70Entitlement to claimU.K.
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adran has no associated
Nodiadau Esboniadol
(1)This section applies where a company is eligible for share loss relief.
(2)The company may make a claim for the loss to be deducted in calculating for corporation tax purposes the company's income—
(a)for the accounting period in which the loss is incurred, and
(b)if the claim so requires, for previous accounting periods so far as they fall (wholly or partly) within the period of 12 months ending immediately before the beginning of the accounting period in which the loss is incurred.
(3)The company may make a claim under subsection (2)(b) for any accounting period only if the company was an investment company throughout that period.
(4)A claim for share loss relief must be made before the end of the period of two years after the end of the accounting period in which the loss is incurred.
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