Statute
Section 943A — Corporation Tax Act 2010: Disapplication of section 39
Text of the provision Official document
Disapplication of section 39 943A If this Chapter applies to a transfer of a trade, section 39 (terminal losses: extension of periods for which relief may be given) does not apply in relation to a claim under section 37 by the predecessor for relief for a loss made in the transferred trade.
Official source: legislation.gov.uk
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