CTM06700 - Corporation Tax: loss buying: accounting periods from 1 April 2017

1. CTM06705

   Introduction
2. CTM06710

   Modification of pre-existing provisions
3. CTM06715

   Provisions introduced in F(No 2)A 2017
4. CTM06720

   Change in company ownership
5. CTM06725

   Change in ownership occurs mid-accounting period
6. CTM06730

   Five year period ends mid-accounting period
7. CTM06735

   Related companies and co-transferred companies
8. CTM06740

   Major change in the business of a transferred company
9. CTM06780

   Assets transferred between companies
10. CTM06810

    Restriction of group relief for carried-forward losses
11. CTM06850

    Transfer of trade