# Corporation Tax Act 2010, Section 730E: Overview


(1) This Part makes provision restricting the circumstances in which a company may make a deduction in respect of a relevant carried-forward loss.
(2) For the meaning of “relevant carried-forward loss”, see section 730F.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/730E (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-730E
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.