Table:
|  | 52 weeks ended 30 Mar 2019 £m | 52 weeks ended 31 Mar 2018 £m |
| --- | --- | --- |
| (Loss)/profit before taxation | (42.7) | 20.9 |
| Tax credit/(charge) at the domestic income tax rate of 19.0% (2017/18: 19.0%) | 8.2 | (4.0) |
| Tax effect of: |  |  |
| Non-deductible items | (0.9) | (0.1) |
| Other disallowable items | - | (0.4) |
| Impairment of goodwill | - | (0.8) |
| Adjustment for share-based payments | (0.4) | (0.6) |
| Adjustment due to current period deferred tax being provided at 17.0% (2017/18: 17.0%) | (0.8) | 0.7 |
| Movements in losses recognised | - | 1.1 |
| Adjustment to restate opening deferred tax at 17.0% (2017/18: 17.0%) | - | (2.3) |
| Adjustments to prior periods | 1.7 | (8.1) |
| Current tax relating to overseas business | 1.1 | 0.8 |
| Income tax credit/(charge) | 8.9 | (13.7) |
Paragraphs:
The tax credit/(charge) for the period differs from the standard rate of corporation tax in the United Kingdom of 19.0% (2017/18: 19.0%). The reasons for this are explained below:
The movements in losses recognised for the period ended 30 March 2019 is £nil (2017/18: £1.1m). Corporation tax losses are not recognised where future recoverability is uncertain.
The adjustments to prior periods of £1.7m (2017/18: £(8.1m)) relate mainly to the adjustment of prior period losses and capital allowances which have been revised following submission of tax returns.
Question:
When are corporation tax losses not recognised?
Answer: where future recoverability is uncertain.