Version Superseded: 19/07/2006
Point in time view as at 28/09/2004. This version of this provision has been superseded.
Income and Corporation Taxes Act 1988, Paragraph 11 is up to date with all changes known to be in force on or before 13 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.
11This Part of this Schedule applies in the circumstances specified in subsection (6) of section 506 and in this Part—
(a)“the primary period” means the chargeable period of the charity concerned in which there is such an excess as is mentioned in that subsection;
(b)“unapplied non-qualifying expenditure” means so much of the excess referred to in that subsection as does not exceed the non-qualifying expenditure of the primary period; and
(c)“earlier period”, in relation to an amount of unapplied non-qualifying expenditure, means any chargeable period of the charity concerned which ended not more than six years before the end of the primary period.
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