# Corporation Tax Act 2010, Paragraph 618


(1) Amend section 457 (basic rule for deficits: carry forward to accounting periods after deficit period) as follows.
(2) In subsection (2)(a) for “section 403 of ICTA” substitute “ Part 5 of CTA 2010 ”.
(3) In subsection (5) for “section 393A of ICTA (setting-off of trading losses against” substitute “ section 37 of CTA 2010 (deduction of trading losses from total ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/618 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-618
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.