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HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
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Building societies: application of CT: impairment losses

For periods of account beginning on or after 1 January 2005 any claims for relief in respect of impairment losses should be considered in accordance with the general rules set out in CFM5153 et seq.

For periods of account beginning before 1 January 2005 any claims for relief in respect of bad and doubtful debts should be considered in accordance with the rules in CTA2009/S353ff (formerly FA96/SCH9/PARA5) (see CFM5122).