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ach más rud é, i dtréimhse chuntasaíochta, go dtabhaíonn cuideachta caillteanas i dtrádáil a mbeidh sí inchurtha faoi cháin chorparáide ina leith faoi Chás I nó faoi Chás III de Sceideal D, agus más rud é in aon tréimhse chuntasaíochta níos déanaí a dtabharfar an caillteanas nó aon chuid den chaillteanas ar aghaidh chuici faoi fho-alt (1) nach féidir faoiseamh a thabhairt ina leith, nó nach féidir faoiseamh a thabhairt go hiomlán ina leith, toisc nach leor méid an ioncaim thrádála ón trádáil, déanfar aon ús nó díbhinní ar infheistíochtaí a bheadh, mura mbeadh iad a bheith curtha faoi cháin faoi fhorálacha eile, le cur i gcuntas mar fháltais thrádála le linn an t-ioncam trádála sin a bheith á ríomh, a áireamh chun críocha fho-alt (1) ionann is dá mba ioncam trádála ón trádáil iad.
but where in an accounting period a company incurs a loss in a trade in respect of which it is within the charge to corporation tax under Case I or III of Schedule D, and in any later accounting period to which the loss or any part of it is carried forward under subsection (1) relief in respect thereof cannot be given, or cannot wholly be given, because the amount of the trading income of the trade is insufficient, any interest or dividends on investments which would fall to be taken into account as trading receipts in computing that trading income but for the fact that they have been subjected to tax under other provisions shall be treated for purposes of subsection (1) as if they were trading income of the trade.