Chapter 2 Disallowance of trading losses
United Kingdom
- 673Introduction to Chapter
- 674Disallowance of trading losses
- 674ASection 674: exception for certain losses of ring fence trade
- 675Disallowance of trading losses: calculation of balancing charges
- 676Company reconstructions
Notes on Part 14
Modifications
- C1
Pt. 14 applied (1.4.2022 in relation to accounting periods beginning on or after that date) by Finance Act 2022 (c. 3), s. 51(1), Sch. 7 para. 20
- C2
Pt. 14 applied (with modifications) (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), Sch. 1 para. 18 (with ss. 15(1), 16(1), 17)