CTA10/S269ZF(3) Step 2 and S269ZF(5)

In-year reliefs are deducted from modified total profits (CTM05040) when calculating qualifying profits (CTM05070).

In-year reliefs are any amounts that can be set against a company's total profits under CTA10/S4(2) Step 2, except for certain excluded deductions (defined below) (CTA10/S269ZF(3) Step 2 and CTA10/S269ZF(5)). In-year reliefs include amounts that can be deducted as group relief under CTA10/PART5.

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