PART X LOSS RELIEF AND GROUP RELIEF
F3CHAPTER II LOSS RELIEF: CORPORATION TAX
Annotations:
Amendments (Textual)
Trade etc. losses
393BF2Losses of ring fence trade: set off against profits of an earlier accounting period
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 10 Ch. 2 (ss. 392A-396) repealed (1.4.2010 with effect in accordance with s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 34, Sch. 3 Pt. 1 (with Sch. 2)