# Finance Act 2015, Section 33: Tax avoidance involving carried-forward losses


Schedule 3 contains provision restricting the circumstances in which companies may make a deduction in respect of certain losses carried forward from previous accounting periods.

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Source: https://www.legislation.gov.uk/ukpga/2015/11/section/33 (the official version)
Page: https://openlegislation.uk/finance-act-2015/section-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.