# Finance Act 2008, Section 111: Losses: set off against profits of earlier accounting periods


(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/section/111 (the official version)
Page: https://openlegislation.uk/finance-act-2008/section-111
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.