Corporation Tax Act 2010 section 357RH

Terminal losses

Section 357RH explains how the terminal loss rules in section 1211 of CTA 2009 apply when the terminal loss in question is a Northern Ireland loss, ensuring that such losses retain their Northern Ireland character when carried forward or transferred.

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.