SolvedCrossheading The reliefs
From legislation.gov.uk
Contents
- Section 123 Relief for BLAGAB trade losses against total profits
- Section 124 Carry forward of pre-1 April 2017 BLAGAB trade losses against subsequent profits
- Section 124A Carry forward of post-1 April 2017 BLAGAB trade losses against subsequent profits
- Section 124B Excess carried forward post-1 April 2017 losses: relief against total profits
- Section 124C Further carry forward against subsequent profits of post-1 April 2017 loss not fully used
- Section 124D Restriction on deductions from BLAGAB trade profits
- Section 124E Section 124D: shock losses excluded from the restriction
- Section 125 Group relief