Chapter 2E Post-1 April 2017 trade losses: cases involving the transfer of a tradeC1F1
- 676EAIntroduction to Chapter
- 676EBRestriction on use of trade losses carried-forward on transfer of trade
- 676ECRestriction on surrender of trade losses carried forward on transfer of trade
- 676EDIndirect transfers of a trade
- 676EEInterpretation of Chapter
Annotations
Textual amendments
- F1
Pt. 14 Ch. 2E inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 79
Modifications
- C1
Pt. 14 Ch. 2E modified (15.5.2024) by S.I. 2009/2971, reg. 4(19) (as inserted by The Mutual Societies (Transfers of Business) (Tax) (Amendment) Regulations 2024 (S.I. 2024/555), regs. 1(1), 2(2)(c) (with reg. 1(2)-(5)))
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)