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 463I
Re-application of section 463G if any deficit remains after previous application
Section 463I provides a mechanism for continuing to carry forward any non-trading loan relationship deficit that remains unused after a previous carry-forward period, allowing the company to claim relief against total profits in successive later 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.