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Corporation Tax Act 2010
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Changes over time for: Section 993
Version Superseded: 17/07/2012
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- 01/04/2010- Amendment
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Point in time - 17/07/2012- Amendment
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993Harbour reorganisation schemes: chargeable gainsU.K.
This section has no associated Explanatory Notes
(1)The transferee is entitled to corporation tax relief in respect of chargeable gains for an amount to which subsection (2) applies.
(2)This subsection applies to an amount for which, if the transferor had continued to carry on the trade, it would have been entitled to claim relief in respect of allowable losses.
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