Relief Relief
United Kingdom
- 303Management expenses
- 303AIntroduction to sections 303B to 303D: post-1 April 2017 non-decommissioning losses of ring fence trades
- 303BCarry forward of losses against subsequent profits
- 303CExcess carried forward losses: relief against total profits
- 303DFurther carry forward against subsequent profits of loss not fully used
- 304Losses
- 305Group relief and group relief for carried-forward losses
- 306Capital allowances