CTM07000 - Corporation Tax: transfer of deductions

1. CTM07010

   Introduction
2. CTM07020

   Qualifying changes
3. CTM07030

   Highly Likely Disallowed Deductions
4. CTM07040

   Motive Test
5. CTM07050

   loss Shifting: disallowance of deductible amounts for group relief, group relief for carried-forward losses or sideways loss relief
6. CTM07060

   Transfer of Profits into Newly Acquired Company with Available Deductions