Corporation Tax (Carry Back of Losses: Temporary Extension) Regulations 2021

1. Corporation Tax (Carry Back of Losses: Temporary Extension) Regulations 2021

   A work package, made available on 14 June 2021, subject to the Made negative procedure.

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PREFIX id: <https://id.parliament.uk/> PREFIX : <https://id.parliament.uk/schema/> PREFIX rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> PREFIX rdfs: <http://www.w3.org/2000/01/rdf-schema#> select * where { ?WorkPackagedThing a :WorkPackagedThing; :name ?workPackagedThingName. filter (?WorkPackagedThing in (id:GdhnxRKc)) } PREFIX id: <https://id.parliament.uk/> PREFIX : <https://id.parliament.uk/schema/> PREFIX rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> PREFIX rdfs: <http://www.w3.org/2000/01/rdf-schema#> select ?workPackage ?WorkPackagedThing ?workPackagedThingName ?MadeAvailableDate ?procedure ?procedureName where { ?WorkPackagedThing a :WorkPackagedThing; :name ?workPackagedThingName; :workPackagedThingHasWorkPackage ?workPackage. ?workPackage :workPackageHasProcedure ?procedure. ?procedure :name ?procedureName. optional {?workPackage :workPackageHasBusinessItem ?businessItem . ?businessItem :businessItemHasProcedureStep ?step; :businessItemDate ?MadeAvailableDate. filter (?step in (id:isWn7s3K, id:cspzmb6w, id:ITNO9JWr, id:otscOTzB))} filter (?WorkPackagedThing in (id:GdhnxRKc)) }