This order establishes the legal framework for payments made by area boards regarding the utilization of tax losses. The document is issued by the government of Great Britain to formalize the financial interactions between state-regulated entities and the national tax authority. It provides the specific regulatory mechanism required to ensure compliance with corporate tax statutes during the specified fiscal period.

Legal professionals and tax auditors utilize this document as a primary source for historical regulatory compliance in the United Kingdom. It is considered a technical administrative instrument rather than a general reference text.