Crossheading Restrictions on relief
From legislation.gov.uk
Contents
- Section 696 Restriction on debits to be brought into account
- Section 697 Restriction on the carry forward of non-trading deficit from loan relationships
- Section 698 Restriction on relief for non-trading loss on intangible fixed assets
- Section 699 Restrictions on the deduction of expenses of management
- Section 700 Disallowance of UK property business losses
- Section 701 Disallowance of overseas property business losses