Statute
Section 684 — Corporation Tax Act 2010: Disallowance of overseas property business losses
Text of the provision Official document
Disallowance of overseas property business losses 684 1 This section has effect for the purpose of restricting relief under section 66 for a loss made by the company in an overseas property business before the change in ownership.
2 A loss in the business made in an accounting period beginning before the change in ownership may not be used under section 66(3) to reduce the profits of the business of an accounting period ending after the change in ownership.
Official source: legislation.gov.uk
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