CHAPTER 2E Post-1 April 2017 trade losses: cases involving the transfer of a tradeFrom legislation.gov.ukContentsSection 676EA Introduction to ChapterSection 676EB Restriction on use of trade losses carried-forward on transfer of tradeSection 676EC Restriction on surrender of trade losses carried forward on transfer of tradeSection 676ED Indirect transfers of a tradeSection 676EE Interpretation of Chapter