# Finance Act 2022, Paragraph 5: Introduction

Extent: E+W+S+N.I.

In this Part of this Schedule, in relation to an adjusted trading loss that a company has for an accounting period—
“surrender period” means an accounting period for which the surrendering company has the loss;
“surrenderable amounts” means an adjusted trading loss so far as eligible for surrender under this Part of this Schedule.

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Source: https://www.legislation.gov.uk/ukpga/2022/3/schedule/7/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2022/schedule-7/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.