# Corporation Tax Act 2010, Section 431: “Profits” and “loss”


(1) In this Chapter “profits” does not include chargeable gains.
(2) References in this Chapter to “loss” are to be read accordingly.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/431 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-431
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.