Direct Tax Acts, Finance Act 2022
663 Corporation tax: restriction of relief for losses in farming or market gardening
CTA76 s17
(1) In this section –
“prior 3 years”, in relation to a loss incurred in an accounting period, means...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.