Part 1 RPDT Loss Relief
Finance Act 2022 (2022 c 3) | Legislation

SCHEDULE 7 RPDT Reliefs

Section 41

Part 1 RPDT Loss Relief

Introduction

1

This Part of this Schedule provides that if a company makes an adjusted trading loss in an accounting period the company is to be given relief from RPDT in a subsequent accounting period.

Carry forward of a trading loss to next accounting period

2

(1)     Sub-paragraph (2) applies if—

(a)     in an accounting period (“the loss-making period”)

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