Crossheading Basic provisions about surrendering losses and other amountsFrom legislation.gov.ukContentsSection 99 Surrendering of losses and other amountsSection 100 Meaning of “trading loss”Section 101 Meaning of “capital allowance excess”Section 102 Meaning of “UK property business loss”Section 103 Meaning of “management expenses”Section 104 Meaning of “non-trading loss on intangible fixed assets”