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Corporation Tax Act 2010, Section 944 is up to date with all changes known to be in force on or before 15 August 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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F2(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)[F3If this Chapter applies to a transfer of a trade, relief] under section 45 (carry forward of [F4pre-1 April 2017] trade loss against subsequent trade profits) is given to the successor in relation to a loss—
(a)which is made by the predecessor in the transferred trade, and
(b)for which relief would have been given under that section to the predecessor had it continued to carry on that trade.
(4)Subsection (3) is subject to—
(a)any claim made by the predecessor under section 37 (including a case where section 42 applies), and
[F5(ab)any claim made by the predecessor under section 45F in reliance on subsection (2) of section 944C,]
(b)section 945.
Textual Amendments
F1Words in s. 944 heading substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 64(2)
F2S. 944(1)(2) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 64(3)
F3Words in s. 944(3) substituted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 64(4)(a)
F4Words in s. 944(3) 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. 64(4)(b)
F5S. 944(4)(ab) 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. 64(5)
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