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HMRC internal manual

Corporate Finance Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. CFM30000
  3. CFM32000

Loan relationships: taxing and relieving provisions: contents

  1. CFM32010
    Taxing and relieving provisions: overview
  2. CFM32020
    Trading credits and debits
  3. CFM32030
    Non-trading profits and deficits
  4. CFM32040
    Non-trading deficits: carry forward
  5. CFM32050
    Non-trading deficits: claims for set-off against profits of the same or earlier periods
  6. CFM32060
    Non-trading deficits: claims for set-off against profits of the same period
  7. CFM32070
    Non-trading deficits: claims for set-off against profits of an earlier period
  8. CFM32080
    Non-trading deficits: claims for set-off against profits of an earlier period: example
  9. CFM32090
    Non-trading deficits: group relief
  10. CFM32100
    Non-trading deficits: pre-trading expenditure
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