Version Superseded: 12/02/2019
Point in time view as at 17/07/2012.
There are currently no known outstanding effects for the Capital Allowances Act 2001, Paragraph 13.
[F113(1)This paragraph applies where the qualifying activity is an overseas property business and paragraph 14 does not apply.U.K.
(2)The amount of the loss that is unrelieved is the amount of the loss, reduced by any amount set off against the loss under [F2Chapter 7 of Part 4 of CTA 2010] (write-off of government investment).
(3)For this purpose, no account is to be taken of any losses brought forward from an earlier chargeable period under [F3section 66 of CTA 2010].]
Textual Amendments
F1Sch. A1 inserted (with effect in accordance with Sch. 25 para. 9 of the amending Act) by Finance Act 2008 (c. 9), Sch. 25 para. 5
F2Words in Sch. A1 para. 13(2) substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 364(7)(a) (with Sch. 2)
F3Words in Sch. A1 para. 13(3) substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 364(7)(b) (with Sch. 2)
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