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Draft legislation: relief for carried-forward losses

This measure reforms the tax treatment of certain types of carried-forward loss for Corporation Tax purposes.

Last fetched 04 May 2026 · gov.uk

Documents

Explanatory note for relief for carried-forward losses - clause 2application/pdf Draft legislation: relief for carried-forward lossesapplication/pdf Explanatory note for relief for carried-forward losses - clause 1 and scheduleapplication/pdf

At a glance

TypePolicy paper

First published26 Jan 2017

Last updated26 Jan 2017

Organisations

HM Revenue & Customs

Topics

Corporation Tax

Source

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