| CTM81502 | Outline |
| CTM81505 | Companies affected |
| CTM81506 | Commencement |
| CTM81510 | Amount of the loss:
overview |
| CTM81515 | Amount of the loss: the
equivalence condition |
| CTM81520 | Amount of the loss: the
EEA tax loss condition |
| CTM81525 | Amount of the loss: the
qualifying loss condition |
| CTM81530 | Amount of the loss: the
qualifying loss condition: current & previous periods |
| CTM81535 | Amount of the loss: the
qualifying loss condition: future periods |
| CTM81540 | Amount of the loss: the
qualifying loss condition: not otherwise given |
| CTM81545 | Amount of the loss: the
precedence condition |
| CTM81550 | Amount of the loss: the
unallowable loss rule |
| CTM81555 | Amount of the loss:
unallowable losses and arrangements |
| CTM81560 | Amount of the loss: UK
recomputation |
| CTM81565 | Amount of the loss: UK
recomputation: residence |
| CTM81570 | Amount of the loss: UK
recomputation: accounting periods |
| CTM81575 | Amount of the loss: UK
recomputation: capital allowances |
| CTM81580 | Amount of the loss: UK
recomputation: intangible assets |
| CTM81585 | Amount of the loss: UK
recomputation: loan relationships & derivative contracts |
| CTM81590 | Amount of the loss:
comparison of UK and overseas loss |
| CTM81595 | Amount of the loss: UK
recomputation: life assurance companies |
| CTM81600 | Amount of the loss:
claims in respect of overseas losses of non resident companies:
overview |
| CTM81605 | Amount of the loss:
claims in respect of overseas losses of non resident companies:
enquiries |
| CTM81610 | Examples: the precedence
condition |
| CTM81620 | Example: the qualifying
loss condition |
| CTM81625 | Examples: comparison of
UK and EEA loss |
