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 38
Limit on deduction if accounting period falls partly within 12 month period
Section 38 limits the amount of trade loss relief that can be claimed against the profits of an earlier accounting period where that period only partly falls within the 12 months immediately before the loss-making 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.