SolvedCHAPTER 2A Post-1 April 2017 losses: Further cases involving a change in the company's activities
From legislation.gov.uk
Contents
- Section 676AA Introduction to Chapter
- Section 676AB Priority of provisions of Chapters 2 and 3 over this Chapter
- Section 676AC “Major change in the business” of a company
- Section 676AD Notional split of accounting period in which change in ownership occurs
- Section 676AE “Affected profits”
- Section 676AF Restriction on use of carried-forward post-1 April 2017 trade losses
- Section 676AG Restriction on debits to be brought into account
- Section 676AH Restriction on the carry forward of post-1 April 2017 non-trading deficit from loan relationships
- Section 676AI Restriction on relief for post-1 April 2017 non-trading loss on intangible fixed assets
- Section 676AJ Restriction on deduction of post-1 April 2017 expenses of management
- Section 676AK Restriction on use of post-1 April 2017 UK property business losses
- Section 676AL “Co-transferred company” and “related company”