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Losses, other reliefs and deductions Losses, other reliefs and deductions

  1. 29Restriction on surrender of losses: controlled foreign company cases
  2. 30Loss relief surrenderable by non-UK resident established in EEA state
  3. 31Arrangements for transfers of companies
  4. 32Change in company ownership: company reconstructions
  5. 33Change in company ownership: shell companies
  6. 34Transfer of deductions
  7. 35R&D expenditure credits
  8. 36Relief for television production and video games development