Part 1 Corporate capital loss restriction
- Restriction on deduction from chargeable gains: main provisions
- Insolvent companies
- Companies without a source of chargeable income
- Offshore collective investment vehicles
- Insurance companies: ring fence
- Oil activities: ring fence
- Clogged losses
- Pre-entry losses
- Real estate investment trusts
- Counteraction of avoidance arrangements
- Minor and consequential amendments to Part 7ZA of CTA 2010
- Minor and consequential amendments to Part 7A of CTA 2010