CIRD240000 - Patent Box: relevant IP losses: contents

1. CIRD240100

   Relevant IP losses: overview
2. CIRD240130

   relevant IP losses: order of set off: allocation to other trade or within a group
3. CIRD240140

   Set off amount: carry-forward
4. CIRD240150

   Company ceasing to carry on trade
5. CIRD240160

   relevant IP losses and inheritance of R&D fraction: Transfer of a trade or part trade
6. CIRD240170

   Payments between group members for allocation