| CFM5300a | Taxing and relieving
provisions: overview |
| CFM5301 | Taxing and relieving
provisions: trading loan relationships |
| CFM5301a | Taxing and relieving
provisions: integral part of trade |
| CFM5310 | Taxing and relieving
provisions: non-trading loan relationships |
| CFM5311 | Taxing and relieving
provisions: non-trading deficits |
| CFM5312 | Taxing and relieving
provisions: claims for relief |
| CFM5313 | Taxing and relieving
provisions: relief against profits of period |
| CFM5313a | Taxing and relieving
provisions: sideways set-off – example |
| CFM5314 | Taxing and relieving
provisions: carry back |
| CFM5314a | Taxing and relieving
provisions: carry back – example |
| CFM5314b | Taxing and relieving
provisions: interaction between claims |
| CFM5315 | Taxing and relieving
provisions: carry forward |
| CFM5315a | Taxing and relieving
provisions: carry forward – example |
| CFM5320 | Taxing and relieving
provisions: group and consortium relief |
| CFM5321 | Taxing and relieving
provisions: pre-trading expenditure |
