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Legislation
Corporation Tax Act 2010

Crossheading Restrictions on relief

  • 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
  1. Chapter 4 Company with investment business: restrictions on relief: asset transferred within group
  2. Crossheading Restrictions on relief

Crossheading Restrictions on relief

From legislation.gov.uk

Contents

  1. Section 696 Restriction on debits to be brought into account
  2. Section 697 Restriction on the carry forward of non-trading deficit from loan relationships
  3. Section 698 Restriction on relief for non-trading loss on intangible fixed assets
  4. Section 699 Restrictions on the deduction of expenses of management
  5. Section 700 Disallowance of UK property business losses
  6. Section 701 Disallowance of overseas property business losses
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