Statute
Section 188BA — Corporation Tax Act 2010: Overview of Chapter
Text of the provision Official document
Overview of Chapter 188BA 1 This Chapter allows a company to surrender losses and other amounts that have been carried forward to an accounting period of the company.
2 Section 188BB sets out the basic provisions about the surrendering of losses and other amounts.
3 Sections 188BC to 188BJ place restrictions on the surrendering of losses and other amounts.
Official source: legislation.gov.uk
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