Chapter 2 Surrender of company's carried-forward losses etcF1

1. 188BAOverview of Chapter
2. 188BBSurrender of carried-forward losses and other amounts
3. 188BCRestriction on surrendering pre-1 April 2017 losses etc
4. 188BDRestriction where investment business has become small or negligible
5. 188BERestriction where surrendering company could use losses etc itself
6. 188BFRestriction where surrendering company has no income-generating assets
7. 188BGRestrictions for certain insurance companies
8. 188BHRestriction on surrender of losses etc made when UK resident
9. 188BIRestriction on surrender of losses made when non-UK resident
10. 188BJRestriction on surrender losses etc made when dual resident