# Corporation Tax Act 2010, Section 188BF: Restriction where surrendering company has no income-generating assets


The surrendering company may not surrender any losses or other amounts under this Chapter if at the end of the surrender period the surrendering company has no assets capable of producing income.

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