Corporation Tax Act 2010 section 111

Overview of Chapter

Section 111 provides an overview of the structure and content of the Chapter dealing with trade loss relief against total profits.

• This section acts as a signpost or guide to the other provisions within the Chapter.
• It does not itself create any rules or obligations but helps the reader navigate the Chapter's contents.
• The section was introduced as a new provision when the Corporation Tax Act 2010 was enacted, to improve the readability and accessibility of the legislation.
• The section was subsequently amended by Finance Act 2022 to reflect updates to the Chapter's structure.