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Corporation Tax Act 2010
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Changes over time for: Section 45G
Version Superseded: 12/02/2019
Alternative versions:
- 16/11/2017- Amendment
- 01/04/2018
Point in time - 12/02/2019- Amendment
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Corporation Tax Act 2010, Section 45G is up to date with all changes known to be in force on or before 03 November 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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[F145GSection 45F: accounting period falling partly within 3 year periodU.K.
This section has no associated Explanatory Notes
(1)This section applies if an accounting period falls partly within the period of 3 years mentioned in section 45F(3)(b).
(2)The amount of the deduction for the unrelieved amount for the accounting period is not to exceed an amount equal to the overlapping proportion of the company's relevant profits of that period.
(3)The overlapping proportion is the same as the proportion that the part of the accounting period falling within the period of 3 years bears to the whole of the accounting period.
(4)In this section “the unrelieved amount” and “relevant profits” have the meaning given by section 45F(7).]
Textual Amendments
F1Ss. 45A-45H inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 11
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