The reliefs The reliefs
- 123Relief for BLAGAB trade losses against total profits
- 124Carry forward of pre-1 April 2017 BLAGAB trade losses against subsequent profits
- 124ACarry forward of post-1 April 2017 BLAGAB trade losses against subsequent profits
- 124BExcess carried forward post-1 April 2017 losses: relief against total profits
- 124CFurther carry forward against subsequent profits of post-1 April 2017 loss not fully used
- 124DRestriction on deductions from BLAGAB trade profits
- 124ESection 124D: shock losses excluded from the restriction
- 125Group relief