BKM300000 - Bank loss restriction: contents
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BKM301000Introduction: contents
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BKM302000Definition of banking company: contents
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BKM303000Carried-forward reliefs to which restriction applies: contents
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BKM304000Calculation of carried-forward reliefs available: contents
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BKM305000Calculation of carried-forward reliefs available - APs from 1/4/17: contents
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BKM306000Carried forward reliefs outside the restriction: contents
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BKM307000Targeted anti-avoidance rules: contents
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BKM308000Effect on CFC charge: contents
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BKM309000Commencement rules: contents
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BKM310000Example of calculation of carried forward reliefs available: contents