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IS 25/14
Issued
05 May 2025

Income tax – arrangements involving tax losses carried forward under the business continuity rules

This interpretation statement sets out the Commissioner’s view on the potential application of the specific anti-avoidance rules in ss GB 3BA, GB 3BAB and GB 3BAC when a company carries a tax loss forward under the business continuity rules.

Related Publications

Title Type Date
Loss carry-forward – continuity of business activities Interpretation statements October 2022
Loss carry-forward – continuity of business activities
Type
Interpretation statements
Date
October 2022