# Corporation Tax Act 2010, Section 188BE: Restriction where surrendering company could use losses etc itself


The surrendering company may not surrender under this Chapter any loss or other amount carried forward to the surrender period to the extent that the loss or other amount could be deducted from the total profits of the company for the period at Step 2 of section 4(2).

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