COM50051 - Claims / reliefs: loss and non-trading deficits carry-back: legislation: non-trading deficit c/b & repayment interest

The table below gives a brief explanation of what the legislation relevant to this subject contains.

Section	Explanation
826(7C) ICTA 1988	Rules for determining the amount of repayment interest allowable when a non-trading deficit is carried back and set against profits or gains for an earlier AP.