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Corporation Tax Act 2009
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Changes over time for: Section 1105
Version Superseded: 17/07/2012
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- 01/04/2009- Amendment
- 01/04/2010- Amendment
- 01/07/2011
Point in time - 17/07/2012- Amendment
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Corporation Tax Act 2009, Section 1105 is up to date with all changes known to be in force on or before 21 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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1105Amount of trading loss which is “unrelieved”U.K.
This section has no associated Explanatory Notes
(1)This section applies for the purposes of section 1104.
(2)The amount of a trading loss that is “unrelieved” is the amount of the loss reduced by—
(a)any relief that was or could have been obtained by the company making a claim under [F1section 37(3)(a) of CTA 2010 to deduct the loss from total] profits of the same accounting period,
(b)any other relief obtained by the company in respect of the loss, including relief under [F2section 37(3)(b) of that Act (losses deducted from total] profits of an earlier accounting period),
(c)any loss surrendered under [F3Part 5] of that Act (surrender of relief to group or consortium members), and
(d)the amount of any Chapter 2 surrenderable loss (as defined by section 1055) in respect of which an R&D tax credit is claimed under Chapter 2.
(3)No account is to be taken for this purpose of any losses—
(a)brought forward from an earlier accounting period under [F4section 45 of CTA 2010], or
(b)carried back from a later accounting period under [F5section 37(3)(b)] of that Act.
Textual Amendments
F1Words in s. 1105(2)(a) substituted (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. 673(2)(a) (with Sch. 2)
F2Words in s. 1105(2)(b) substituted (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. 673(2)(b) (with Sch. 2)
F3Words in s. 1105(2)(c) substituted (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. 673(2)(c) (with Sch. 2)
F4Words in s. 1105(3)(a) substituted (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. 673(3)(a) (with Sch. 2)
F5Words in s. 1105(3)(b) substituted (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. 673(3)(b) (with Sch. 2)
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