Corporation Tax Act 2009 section 463G

Carry forward of unrelieved deficit against total profits

Section 463G explains how a company can carry forward any non-trading loan relationship deficit that has not been relieved in the current or earlier periods, and set it against total profits of the next accounting period.

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.