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 463B
Claim to set off deficit against profits of deficit period or earlier periods
Section 463B allows a company to claim relief for all or part of a non-trading loan relationship deficit by setting it against profits of the current period or carrying it back to earlier periods.
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.