Part 5 Losses (except losses on disposal of shares)

1. General: carry forward loss reliefs
2. Trade loss relief against general income
3. Early trade losses relief
4. Sideways relief: trade leasing allowances given to individuals
5. Sideways relief: dealings in commodity futures
6. Terminal trade loss relief
7. Post-cessation trade loss relief and post-cessation property relief
8. Reliefs for limited partners not to exceed contribution to the firm
9. Reliefs for members of LLPs not to exceed contribution to the LLP
10. Members of LLPs: carry-forward of losses
11. Reliefs for non-active partners not to exceed contribution to the firm
12. Non-active partners: carry-forward of losses
13. Restriction on reliefs for non-active partners: pre-10 February 2004 events
14. Regulations under section 114
15. Application of existing regulations under sections 114 and 802
16. Losses in an employment or office
17. Loss relief against miscellaneous income: Case VI losses