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Schedule 4 Relief for carried-forward losses

  1. 1Amendment of general rules about carrying forward losses
  2. 2Restriction on deductions in respect of carried-forward losses
  3. 3Group relief for carried-forward losses
  4. 4Insurance companies: carrying forward BLAGAB trade losses
  5. 5Carrying forward trade losses in certain creative industries
  6. 6Oil activities
  7. 7Oil contractors
  8. 8Transferred trades
  9. 9Tax avoidance
  10. 10Northern Ireland trading losses etc
  11. 11Minor and consequential amendments
  12. 12Commencement etc