CIRD240000 - Patent Box: relevant IP losses: contents
| CIRD240100 | Relevant IP losses: overview |
| CIRD240110 | Set-off amount |
| CIRD240120 | Set-off amount: company with more than one trade |
| CIRD240130 | Set-off amount: allocation within a group |
| CIRD240140 | Set-off amount: carry-forward |
| CIRD240150 | Company ceasing to carry on trade |
| CIRD240160 | Transfer of a trade between group members |
| CIRD240170 | Payments between group members for allocation |
