| CTM80105 | Outline |
| CTM80110 | Reliefs which may be
claimed |
| CTM80115 | Trading losses |
| CTM80120 | Excess capital
allowances |
| CTM80125 | Non-trading loan
relationships deficits |
| CTM80130 | Excess charges |
| CTM80135 | Schedule A losses |
| CTM80136 | Schedule A losses:
transitional provisions |
| CTM80140 | Excess management
expenses |
| CTM80141 | Non-trading losses on
intangible fixed assets |
| CTM80142 | Excess of charges etc.
over other profits |
| CTM80143 | Order of relief for
amounts which can be surrendered |
| CTM80145 | Claims for relief |
| CTM80150 | Companies affected |
| CTM80155 | Qualifying tests |
| CTM80160 | Qualifying tests:
application of |
| CTM80165 | Arrangements: transfer of
company to another group |
| CTM80170 | Control |
| CTM80175 | Arrangements
disqualifying relief |
| CTM80180 | Definitions of third
company and successor |
| CTM80185 | Enabling
arrangements |
| CTM80190 | Direct arrangements |
| CTM80195 | Date of arrangements |
| CTM80200 | Information about
arrangements |
| CTM80205 | SP3/93 and ESCC10 |
| CTM80210 | Non coinciding accounting
periods or group relationships |
| CTM80215 | Non coinciding accounting
periods or group relationships: multiple claims |
| CTM80220 | Non coinciding accounting
periods or group relationships: order of dealing with claims |
| CTM80225 | Non coinciding accounting
periods or group relationships: overlapping period |
| CTM80230 | Overlapping period:
surrenderable amount and claimant’s profits |
| CTM80235 | Overlapping period:
unused part of surrenderable amount and unrelieved part of
claimant’s profits |
| CTM80240 | Overlapping period:
amount of any prior surrenders attributable thereto |
| CTM80245 | Overlapping period:
amount of any previous claims attributable thereto |
| CTM80250 | Non coinciding accounting
periods or group relationships: periods straddling 2 July 1997 |
| CTM80255 | Non coinciding accounting
periods or group relationships: example |
| CTM80260 | Apportionment of profit
or loss |
| CTM80265 | Apportionment of profit
or loss: management accounts |
| CTM80270 | Apportionment of profit
or loss: apportioned amount not to exceed total loss |
| CTM80300 | The international aspect:
overview |
| CTM80305 | The international aspect:
permanent establishments |
| CTM80310 | UK permanent
establishment of non-resident company |
| CTM80315 | UK permanent
establishment of non-resident company: tax relief in a foreign
jurisdiction |
| CTM80320 | UK permanent
establishment of non-resident company: tax relief in a foreign
jurisdiction: meaning |
| CTM80325 | UK permanent
establishment of non-resident company: tax relief in a foreign
jurisdiction: credit and exemption countries |
| CTM80330 | Meaning of non-UK
profits |
| CTM80335 | Meaning of foreign
tax |
| CTM80340 | UK permanent
establishment of non-resident company: losses exempted by double
taxation agreements |
| CTM80345 | UK permanent
establishment of non-resident company: amounts which can be
surrendered |
| CTM80350 | Overseas permanent
establishment of UK resident company |
| CTM80355 | Overseas permanent
establishment of UK resident company: meaning of attributable to
overseas permanent establishment |
| CTM80360 | Overseas permanent
establishment of UK resident company: meaning of tax relief in a
foreign jurisdiction |
| CTM80365 | Overseas permanent
establishment of UK resident company: foreign
‘tie-breaker’ rules |
| CTM80370 | The international aspect:
accounting period straddling 1 April 2000 |
| CTM80400 | Limit of relief |
| CTM80405 | Exclusion of double
allowances |
| CTM80410 | Cases of difficulty |
| CTM80415 | Avoidance |
| CTM80435 | Example: surrender of
trading losses |
| CTM80440 | Example: surrender of
excess capital allowances |
| CTM80445 | Example: surrender of
excess management expenses |
| CTM80450 | Example: surrender of
excess charges |
