Statute
Section 100 — Corporation Tax Act 2010: Meaning of “trading loss”
Text of the provision Official document
Meaning of “trading loss” 100 1 In section 99(1)(a) “ trading loss ” means a loss made in a trade in the surrender period.
2 But it does not include—
a a loss made in a trade carried on wholly outside the United Kingdom, or b a loss that is not eligible for relief under section 37 as a result of section 44 or 48.
Official source: legislation.gov.uk
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