# Finance Act 1998, Paragraph 83YB


Where a company designates any relevant carried-forward loss in a company tax return, the return must specify—
(a) the amount of the loss, and
(b) whether the loss is—
(i) a pre-2015 carried-forward trading loss,
(ii) a pre-2015 carried-forward non-trading deficit, or
(iii) pre-2015 carried-forward management expenses.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/83YB (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-83YB
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.