Chapter 2A Post-1 April 2017 losses: Further cases involving a change in the company's activitiesF1

1. 676AAIntroduction to Chapter
2. 676ABPriority of provisions of Chapters 2 and 3 over this Chapter
3. 676AC“Major change in the business” of a company
4. 676ADNotional split of accounting period in which change in ownership occurs
5. 676AE“Affected profits”
6. 676AFRestriction on use of carried-forward post-1 April 2017 trade losses
7. 676AGRestriction on debits to be brought into account
8. 676AHRestriction on the carry forward of post-1 April 2017 non-trading deficit from loan relationships
9. 676AIRestriction on relief for post-1 April 2017 non-trading loss on intangible fixed assets
10. 676AJRestriction on deduction of post-1 April 2017 expenses of management
11. 676AKRestriction on use of post-1 April 2017 UK property business losses
12. 676AL“Co-transferred company” and “related company”