COM50061 - Claims / reliefs: loss and non-trading deficits carry-back: legislation: claims to surrender losses and deficits
The table below gives a brief explanation of what the legislation relevant to this subject contains.
Section | Explanation |
---|---|
87A(4A) TMA 1970 | Rules for determining the amount of late payment interest payable when a non-trading deficit is carried back to an earlier AP. |
87A(6) TMA 1970 | Rules for determining the amount of late payment interest payable when a trading loss is carried back to an AP not falling wholly within the previous 12 months. |