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Programme losses Programme lossesF1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. 357SFRestriction on use of losses while programme in production
  2. 357SGUse of losses in later periods
  3. 357SHTerminal losses

Annotations

Textual amendments

F1

Pt. 8B inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1