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Corporation Tax Act 2010 section 45D
Application of section 45B if loss remains after application of section 45A
Section 45D provides a fallback mechanism so that when a carried-forward trade loss cannot be set against total profits under section 45A (because the conditions in section 45C are not met), the unrelieved portion of the loss is instead carried forward and set against profits of the same trade under section 45B.
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