{
  "url": "https://openlegislation.uk/finance-act-2022/schedule-7/paragraph-15",
  "json_url": "https://openlegislation.uk/finance-act-2022/schedule-7/paragraph-15.json",
  "legislation": "ukpga/2022/3",
  "legislation_title": "Finance Act 2022",
  "legislation_url": "https://openlegislation.uk/finance-act-2022",
  "path": "schedule/7/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": "Surrender of company’s carried-forward losses for an accounting period",
  "text": "(1) Sub-paragraph (2) applies if—\n(a) an adjusted trading loss is carried forward to a surrender period of a surrendering company under Part 1 of this Schedule,\n(b) relief under that Part is not given for an amount of the loss (“the unrelieved amount”), and\n(c) the company is part of a relief group.\n(2) The surrendering company may surrender the unrelieved amount.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2022/3/schedule/7/paragraph/15",
    "retrieved_at": "2026-10-29T08:57:50.927298+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}