CTM05000 - Corporation tax: restriction on relief for carried-forward losses: contents

1. CTM05010

   Introduction
2. CTM05020

   Restricted losses
3. CTM05030

   Overview of calculation
4. CTM05040

   Modified total profits
5. CTM05050

   Trading, non-trading profits and chargeable gains
6. CTM05060

   In-year reliefs
7. CTM05070

   Qualifying profits
8. CTM05080

   Relevant profits
9. CTM05090

   Relevant maxima
10. CTM05100

    Interaction with other reliefs
11. CTM05110

    Company has more than one trade
12. CTM05120

    Deductions allowance general
13. CTM05130

    Deductions allowance for a company not in a group
14. CTM05140

    Deductions allowance for a company in a group for a whole accounting period
15. CTM05150

    Deductions allowance for a company in a group for part of an accounting period
16. CTM05160

    Deductions allowance definition of a group
17. CTM05170

    Deductions allowance procedure for groups
18. CTM05180

    Deductions allowance nominated companies
19. CTM05190

    Group deductions allowance
20. CTM05200

    Group allowance allocation statement
21. CTM05210

    Maximum deductions allowance that can be allocated to a company
22. CTM05220

    Excessive group deductions allowance allocated
23. CTM05230

    Deductions allowance and the company tax return
24. CTM05240

    Example 1: company using only streamed carried-forward losses
25. CTM05250

    Example 2: company using streamed and relevant deductions
26. CTM05260

    Examples 3 and 4: companies using relevant deductions only
27. CTM05270

    Example 5: companies with restricted carried-forward capital losses
28. CTM05280

    Increase of deductions allowance in connection with onerous or impaired leases