Direct Tax Acts, Finance Act 2010

397 Relief for terminal loss in a tradeCTA76 s18(1) to (3); FA05 s147 and Sch6 (1) (a) Where a company ceasing to carry on a trade has, in any accounting period falling wholly or partly within th...
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.