# Corporation Tax Act 2010, Paragraph 23


The relief covered by section 56(4) includes—
(a) relief given for a loss under section 338, 393A or 403 of ICTA, and
(b) any amount that, ignoring this Act, would have been included in the company's aggregate amount in relation to the trade for the purposes of section 118 of ICTA as a result of paragraph 23(3) of Schedule 2 to CAA 2001.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/2/paragraph/23 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-2/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.