Statute
Section 102 — Corporation Tax Act 2010: Meaning of “UK property business loss”
Text of the provision Official document
Meaning of “UK property business loss” 102 1 In section 99(1)(e) “ UK property business loss ” means a loss made in a UK property business in the surrender period.
2 But it does not include a loss treated as made in the surrender period as a result of section 62(5).
Official source: legislation.gov.uk
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