HM Revenue & Customs 4 February 2026, COM310 (Index Of Legislation: Finance Act 1996)

Cotax Manual › Index Of Legislation › Finance Act 1996 — COM310S83(2) Allows a company to carry back a non trading deficit arising in APs ending in the period from 01/04/1996 to 01/07/1997That cannot be utilised against profits arising in the AP in which the non trade deficit is incurredFor up to three years preceding the non trade deficit period:Schedule 24 Amendments to Taxes Management Act