OT63030 - Transferable tax history - Effect of a TTH election on the buyer - Decommissioning loss
In order to be a 바카라 사이트˜decommissioning loss바카라 사이트™ for TTH purposes, the loss must have been made in the company바카라 사이트™s ring fence trade, and the loss must be one which is carried back under CTA10\S37 (by virtue of the extended time limits in CTA10\S39 and CTA10\S40) and/or be relieved under CTA10/S42 (see OT21065).