Statute
Section 98 — Corporation Tax Act 2010: Overview of Chapter
Text of the provision Official document
Overview of Chapter 98 1 This Chapter allows a company to surrender losses and other amounts it has for an accounting period.
2 Sections 99 to 104 set out the basic provisions about the surrendering of losses and other amounts.
3 Sections 105 to 110 place restrictions on the surrendering of losses and other amounts.
Official source: legislation.gov.uk
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