[Division E1.10]     [Rewritten—Loss Relief]

For updates affecting this Division please see 'Binder 7 updates'

Destinations for rewritten material

E1.1001A ...

The list below details the destinations of rewritten content:

E1.1001 [Rewritten—Introduction]

Rewritten to B8.201

E1.1002 [Rewritten—Set off against total income]

Rewritten to B8.202

E1.1003 [Rewritten—Set off against capital gains]

Rewritten to B8.202

E1.1004 [Rewritten—Computation of loss]

Rewritten to B8.201

E1.1005 [Rewritten—Treatment of capital allowances]

Rewritten to B8.201

E1.1006 [Rewritten—Restrictions on relief]

Rewritten to B8.202, B8.210, B5.417, D7.902

E1.1007 [Rewritten—Non-active traders]

Rewritten to B8.210

E1.1008 [Rewritten—Tax-generated losses]

Rewritten to B8.210

E1.1010 [Rewritten—General]

Rewritten to B8.204

E1.1011 [Rewritten—Successions]

Rewritten to B8.204

E1.1012 [Rewritten—Business transferred to a company]

Rewritten to B8.204

E1.1013 [Rewritten—Partnerships]

Rewritten to B8.201

E1.1014 [Rewritten—Relief where assessment made for an annual payment]

Deleted as obsolete

E1.1015 [Rewritten—How the

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