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 2010 section 269CH
Losses covered by carried-forward loss allowance
Section 269CH allows building societies and certain banking companies within a building society group to designate carried-forward losses as "unrestricted", so that the banking surcharge restriction on the use of those losses does not apply.
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.