Corporation Tax Act 2009 (c. 4)

Part 4 U.K. Property income

Chapter 9 U.K. Post-cessation receipts

Modifications etc. (not altering text)

C1 Pt. 4 Ch. 9 applied (with modifications) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 2(4)(b)

Election to carry back U.K.

286 Election to carry back U.K.

Sections 198 to 200 apply for the purposes of this Chapter as they apply for the purposes of Chapter 15 of Part 3 (but as if any reference to a trade were to a UK property business).