Direct Tax Acts, Finance Act 2022
835AAE Carry forward of total spare capacityFA21 s31(3); FA22 s39(2)(e)
[(1) A relevant entity may carry forward its total spare capacity for a period not exceeding 60 months from the end of the...
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.