388 Basic rule: deficit set off against income and gains of deficit period

Section 388 Basic rule: deficit set off against income and gains of deficit period

Corporation Tax Act 2009 (2009 c 4) | Legislation
Corporation Tax Act 2009 (2009 c 4) | Legislation

388  Basic rule: deficit set off against income and gains of deficit period

(1)     The basic rule is that the deficit must be

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