# Corporation Tax Act 2010, Section 943A: Disapplication of section 39


If this Chapter applies to a transfer of a trade, section 39 (terminal losses: extension of periods for which relief may be given) does not apply in relation to a claim under section 37 by the predecessor for relief for a loss made in the transferred trade.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/943A (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-943A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.