Section 111 Losses: set off against profits of earlier accounting periods
F1(1)
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(2)
Schedule 35 contains minor and consequential amendments relating to the amendments made by this section.
(3)
The amendments made by this section and that Schedule have effect in relation to losses incurred in accounting periods beginning on or after 12 March 2008.
Annotations
Textual amendments
- F1
S. 111(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)