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Changes to the Corporate Capital Loss Restriction for Corporation Tax from 1 April 2020

This Tax Information and Impact Note is about new rules for the Corporate Tax Corporate Capital Loss Restriction from 1 April 2020.

Last fetched 04 May 2026 · gov.uk

Documents

Changes to the Corporate Capital Loss Restriction for Corporation Tax from 1 April 2020

At a glance

TypePolicy paper

First published11 Mar 2020

Last updated11 Mar 2020

Organisations

HM Revenue & Customs

Topics

Corporation Tax

Source

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