Schedule 8 Loan relationships: claims etc relating to deficitsF1
United Kingdom Repealed
- Claim to set off deficit against other profits for the deficit period
- Claim to treat deficit as eligible for group relief
- Claim to carry back deficit to previous accounting periods
- Carry forward of deficit to succeeding accounting periods
- Construction of Schedule
Annotations
Textual amendments
- F1
Sch. 8 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 440, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)