Chapter 5 Relevant IP lossesF1

1. 357ECompany with relevant IP losses: set-off amount
2. 357EAEffect of set-off amount on company with more than one trade
3. 357EBAllocation of set-off amount within a group
4. 357ECCarry-forward of set-off amount
5. 357EDCompany ceasing to carry on trade, etc
6. 357EETransfer of a trade between group members
7. 357EFPayments between group members in consequence of section 357EB