# Corporation Tax Act 2010, Section 188BA: Overview of Chapter


(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.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/188BA (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-188BA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.