[Part IXE Designation of Losses as Unrestricted Losses for the Purposes of Chapter 3 of Part 7A of the Corporation Tax Act 2010]
Finance Act 1998 (1998 c 36) | Legislation

[Part IXE Designation of Losses as Unrestricted Losses for the Purposes of Chapter 3 of Part 7A of the Corporation Tax Act 2010]

[Introduction

83Y

(1)     This Part of this Schedule applies to the designation of losses within sub-paragraph (2) as unrestricted losses by a banking company under section 269CH of the Corporation Tax Act 2010 (losses covered by carried-forward

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