Related Commentary  

1165(1)  For the purposes of this Chapter a company has a “qualifying BLAGAB loss” in an accounting period (“the relevant accounting period”) if in the period–

(a)it is entitled to relief under section 1161 or 1162, and

(b)an amount falls to be carried forward to a subsequent accounting period under section 73 of FA 2012 as excess BLAGAB expenses.

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