# Corporation Tax Act 2010, Section 102: Meaning of “UK property business loss”


(1) In section 99(1)(e) “UK property business loss” means a loss made in a UK property business in the surrender period.
(2) But it does not include a loss treated as made in the surrender period as a result of section 62(5).

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/102 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-102
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.