Section 188BA Overview of ChapterF1
(1)
This Chapter allows a company to surrender losses and other amounts that have been carried forward to an accounting period of the company.
(2)
Section 188BB sets out the basic provisions about the surrendering of losses and other amounts.
(3)
Sections 188BC to 188BJ place restrictions on the surrendering of losses and other amounts.
Annotations
Textual amendments
- F1
Pt. 5A 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. 23
Notes on Part 5A
Modifications
- C1
Pt. 5A excluded (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), s. 1(5)(e) (with ss. 15(1), 16(1))