Statute
Section 300 — Corporation Tax Act 2009: Method of bringing non-trading deficits into account
Text of the provision Official document
Method of bringing non-trading deficits into account 300 1 Any non-trading deficit which a company has from its loan relationships must be brought into account in accordance with Chapter 16 (non-trading deficits).
2 For the meaning of a company having such a deficit and how it is calculated, see section 301.
3 This section and Chapter 16 apply even if none of the company's loan relationships is regarded as a source of income as a result of this Part.
Official source: legislation.gov.uk
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