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