Statute
Section 111 — Finance Act 2008: Losses: set off against profits of earlier accounting periods
Text of the provision Official document
Losses: set off against profits of earlier accounting periods 111 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 Schedule 35 contains minor and consequential amendments relating to the amendments made by this section.
3 The amendments made by this section and that Schedule have effect in relation to losses incurred in accounting periods beginning on or after 12 March 2008.
Official source: legislation.gov.uk
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