Schedule 8 | Loan relationships: claims etc relating to deficits ^F1

Claim to set off deficit against other profits for the deficit period

(1)Repealed

Claim to treat deficit as eligible for group relief

(2)Repealed

Claim to carry back deficit to previous accounting periods

(3)Repealed

Carry forward of deficit to succeeding accounting periods

(4)Repealed

Construction of Schedule

(5)Repealed