Finance Act 2013 (c. 29)

PART 1 U.K. Income Tax, Corporation Tax and Capital Gains Tax

CHAPTER 3 U.K. Corporation tax: general

Losses, other reliefs and deductions U.K.

34 Transfer of deductions U.K.

Schedule 14—

(a) inserts into CTA 2010 a new Part 14A (transfer of deductions), and

(b) makes consequential provision.