Valid from 20/07/2005
9A(1)This paragraph has effect in any case to which section 768B applies where the non-trading deficit mentioned in paragraph 6(dc) above is apportioned by paragraph 7(b) above to the first part of the accounting period being divided.
(2)In any such case, none of that non-trading deficit shall be carried forward to—
(a)the accounting period beginning immediately after the change in the ownership of the company, or
(b)any subsequent accounting period.