Related Commentary  Related HMRC Manuals

1158(1)  For the purposes of section 62 of CTA 2010 (relief for losses made in UK property business) a company's UK property business loss for an accounting period in which it claims a land remediation tax credit to which it is entitled is treated as reduced by the amount of the surrendered loss for the period.

1158(2)  For the purposes of sections 45, 45A and 45B of CTA 2010 (relief of trading losses against future trading profits) a company's loss for an accounting period in which it claims a land remediation tax credit to which it is entitled is treated as reduced by the amount of the surrendered loss for the period.

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