Chapter 3 Corporation tax: loss relief (ss. 396-401) | Taxes Consolidation Act, 1997 (No. 39) | Better Regulation

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

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