SCHEDULES
SCHEDULE 2Temporary extension of periods to which trade losses may be carried back
PART 2Corporation tax
Non-de minimis claims to be made in company tax return
7
1
A non-de minimis claim must be made in the company tax return (whether as originally made or by amendment) for the accounting period in which the loss in respect of which the claim is made is incurred.
2
The company tax return for any earlier accounting period affected by the claim is treated as amended accordingly.