Finance Act 2013 · 2013 c. 29View on legislation.gov.uk
Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 3: Corporation tax: general
For section 676 of CTA 2010 (disallowance of trading losses where company reconstruction without a change of ownership) substitute—
The amendment made by this section has effect in relation to changes in ownership that occur on or after 20 March 2013.
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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.
