Chapter 3 – Corporation tax: loss relief (ss 396-401)

Contents

Section 396 – Relief for trading losses other than terminal losses [TCA 1997 s 396] Section commentary
Section 396A – Relief for relevant trading losses [TCA 1997 s 396A] Section commentary
Section 396B – Relief for certain trading losses on a value basis [TCA 1997 s 396B] Section commentary
Section 396C – Relief from corporation tax for losses of participating institutions [TCA 1997 s 396C] Section commentary
Section 396D – Accelerated loss relief for certain accounting periods [TCA 1997 s 396D] Section commentary
Section 397 – Relief for terminal loss in a trade [TCA 1997 s 397] Section commentary
Section 398 – Computation of losses attributable to exemption of income from certain securities [TCA 1997 s 398] Section commentary
Section 399 – Losses in transactions from which income would be chargeable under Case IV or V of Schedule D [TCA 1997 s 399] Section commentary
Section 400 – Company reconstructions without change of ownership [TCA 1997 s 400] Section commentary
Section 401 – Change in ownership of company: disallowance of trading losses [TCA 1997 s 401] Section commentary

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