Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 1216DB
Use of losses in later periods
Section 1216DB restricts how trading losses from a television programme trade can be used once the qualifying programme is completed or abandoned, ensuring that the portion of any loss attributable to television tax relief cannot be set sideways against other profits or surrendered as group relief.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.