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RDEC - only step 2 amount b/f and c/f in year

Disclosing step 2 amounts b/f and c/f where no step 1 or RDEC in the period

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HMRC validation rules state that where the CT600L is attached the step 1 section or SME section must be completed (error code 9710: Supplementary form CT600L is present so Step 1 section or SME section must be completed).

Where you have the scenario of no step 1 or SME amounts in the period but step 2 amounts b/f and c/f, this rule prevents the CT600L from being included in the submission.

The CT600 guide for box L140 (RDEC c/f to next AP) states "Enter an amount equal to Box L130 minus box L135 plus any amount carried forward as a result of a S104N(2)step 2 CTA 2009 that has not been set against the CT liability for this period in box L20."

My reading of that guidance is that L140 should show the step 2 amount in the scenario described above, which the validation rule will prevent. Do you agree?

https://assets.publishing.service.gov.uk/government/uploads/system/uploa...

https://www.gov.uk/government/publications/corporation-tax-company-tax-r...

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