Part 4 Loss relief (other than share loss relief)
- Carry forward loss reliefs
- Trade loss relief against total profits
- Transfers of trade to obtain relief
- Dealings in commodity futures
- Leasing contracts and company reconstructions
- Reliefs for limited partners not to exceed contribution to the firm
- Reliefs for members of LLPs not to exceed contribution to the LLP
- Loss relief against miscellaneous income: Case VI losses under ICTA
- Write-off of government investment