Commentary

D1.1132 Destinations for rewritten material

Corporate tax
Corporate tax | Commentary

D1.1132 Destinations for rewritten material

Corporate tax | Commentary

D1.1132 Destinations for rewritten material

The list below details the destinations of rewritten content:

D1.1102 [Rewritten—Computation of trading losses]

Rewritten to Division B2.1

D1.1105 [Rewritten—Carry back relief for trading losses]

Rewritten to D1.1104

D1.1109 [Rewritten—Carry forward relief—loss refresh]

Rewritten to D1.1127B

D1.1115 [Rewritten—Miscellaneous income]

Rewritten to D1.1114

D1.1116 [Deleted—Losses from a UK or overseas property business]

Deleted as duplicated in B6.203

D1.1120 [Rewritten—Relief for investment companies' losses on unquoted shares in trading companies]

Rewritten to D7.312

D1.1121 [Rewritten—Patent box losses]

Rewritten to D1.1203E

D1.1122 [Rewritten—Loss relief restriction from 1 April 2017]

Rewritten to D1.1108B

D1.1123 [Rewritten—Calculation of relevant maximum]

Rewritten to D1.1108B

D1.1124 [Rewritten—Deductions allowance]

Rewritten to D1.1108B

D1.1127A [Rewritten—Group relief for carried forward losses]

Rewritten to D2.253

D1.1128 [Rewritten—Subsequent transfer of a

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