CTM04800 - Corporation tax: CT loss reform: contents

1. CTM04810

   Introduction
2. CTM04820

   Scope
3. CTM04830

   Restriction
4. CTM04835

   Administrative requirements for the deductions allowance
5. CTM04836

   Template for the group allowance allocation statement
6. CTM04840

   Relaxation
7. CTM04850

   Group relief for carried-forward losses
8. CTM04860

   Claims
9. CTM04870

   Anti-avoidance
10. CTM04880

    Commencement and apportionment
11. CTM04890

    Commencement: companies affected by the corporate interest restriction
12. CTM04900

    Commencement: note concerning examples
13. CTM04910

    Commencement: example 1: company makes overall loss in the AP straddling 1 April 2017
14. CTM04920

    Commencement: example 2: alternative treatment of NTLRDs arising in the AP straddling 1 April 2017
15. CTM04930

    Commencement: example 3: company makes overall profit in the AP straddling 1 April 2017: no carried-forward losses relieved in the period
16. CTM04940

    Commencement: example 4: company makes overall profit in the AP straddling 1 April 2017: carried-forward losses relieved in the period
17. CTM04950

    Commencement: example 5: company makes overall profit in the AP straddling 1 April 2017: carried-forward losses relieved in the period and losses carried-forward from the period
18. CTM04960

    Commencement: example 6: company makes overall profit in the AP straddling 1 April 2017: carried-forward losses relieved in the period and group relief
19. CTM04970

    Commencement: example 7: company makes overall profit due to the effects of the corporate interest restriction