BKM303000 - Bank loss restriction: carried-forward reliefs to which restriction applies: contents
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BKM303100Carried-forward reliefs to which restriction applies: introduction
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BKM303150Carried-forward reliefs to which restriction applies: relevant carried forward losses
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BKM303200Carried-forward reliefs to which restriction applies: relevant carried forward losses – amount available
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BKM303250Carried-forward reliefs to which restriction applies: relevant carried forward losses – normal rules