Crossheading Relief
From legislation.gov.uk
Contents
- Section 303 Management expenses
- Section 303A Introduction to sections 303B to 303D: post-1 April 2017 non-decommissioning losses of ring fence trades
- Section 303B Carry forward of losses against subsequent profits
- Section 303C Excess carried forward losses: relief against total profits
- Section 303D Further carry forward against subsequent profits of loss not fully used
- Section 304 Losses
- Section 305 Group relief and group relief for carried-forward losses
- Section 306 Capital allowances