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鈥檚 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