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HMRC internal manual

COTAX Manual

HM Revenue & Customs
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Index Of Legislation: FA1996

S83(2) Allows a company to carry back a non trading deficit arising in APs ending in the period from 01/04/1996 to 01/07/1997 * That cannot be utilised against profits arising in the AP in which the non trade deficit is incurred * For up to three years preceding the non trade deficit period  
Sch 24 Amendments to TMA 1970 to take account of the introduction of self assessment