Miscellaneous profits and losses
Corporation tax
Apportionment of income to accounting period
Legislation/Regulatory –
CTA2009 s. 1307, Sch. 2, para. 143
Apportionment of losses to accounting period
Legislation/Regulatory –
CTA2009 s. 1307, Sch. 2, para. 143
Calculation of losses
Legislation/Regulatory –
CTA2009 s. 1306
Overview
Legislation/Regulatory –
CTA2009 s. 932
Priority rules
Legislation/Regulatory –
CTA2009 s. 982
Relief
Legislation/Regulatory –
FA2015 s. 22