[124C Further carry forward against subsequent profits of post-1 April 2017 loss not fully used]
Finance Act 2012 (2012 c 14) | Legislation

[124C  Further carry forward against subsequent profits of post-1 April 2017 loss not fully used]

[(1)     This section applies if—

(a)     an amount of an insurance company's BLAGAB trade loss for an accounting period is carried forward to an accounting period (“the later period”) of the company under section 124A(2) or subsection (3) of this section,

(b)     any of that amount is unrelieved in the later period, and

(c)     the company continues

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