CTM82000 - Corporation Tax: Group relief for carried-forward losses: contents

1. CTM82010

   General
2. CTM82020

   Types of loss that may be surrendered
3. CTM82030

   Restrictions
4. CTM82040

   Restrictions for certain types of insurance company
5. CTM82050

   Restrictions on companies with permanent establishments or dual residence
6. CTM82060

   Conditions for a claim
7. CTM82070

   Claims
8. CTM82080

   Group Condition
9. CTM82090

   Overlapping period
10. CTM82100

    Order of relief
11. CTM82110

    General limit of relief
12. CTM82120

    Surrenderable amounts
13. CTM82130

    Prior surrenders
14. CTM82140

    Claimant company’s relevant maximum
15. CTM82150

    Amount of prior claims
16. CTM82160

    Order in which claims are dealt with
17. CTM82170

    Payment made for loss
18. CTM82180

    Simplified arrangements
19. CTM82190

    Comprehensive example