# Corporation Tax Act 2010, Section 356OF: Profits and losses


(1) Sections 356OB to 356OE have effect as if they included provision about losses corresponding to the provision they make about profits and gains.
(2) Accordingly, in the following sections of this Part references to a “profit or gain” include a loss.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/356OF (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-356OF
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.