CTM04000 - Corporation Tax: trading losses: general: contents
Computation of loss |
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Entitlement to relief |
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Reliefs available |
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Relief for losses carried forward: summary |
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Relief for losses carried forward: finality of figures |
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Relief for losses carried forward: companies going into partnership |
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Relief for losses carried forward: inclusion of interest & dividends in trading income |
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Restriction for Government investment written off |

