Part 12 – Principal provisions relating to loss relief, treatment of certain losses and capital allowances, and group relief (ss 381-429)

Contents

Chapter 1 – Income tax: loss relief (ss 381-390) 13 sections
Chapter 2 – Income tax: loss relief - treatment of capital allowances (ss 391-395) 5 sections
Chapter 2A – Income tax: Covid-19 loss relief (ss 395A-395C) 3 sections
Chapter 3 – Corporation tax: loss relief (ss 396-401) 10 sections
Chapter 4 – Income tax and corporation tax: treatment of certain losses and certain capital allowances (ss 402-409E) 12 sections
Chapter 4A – Termination of carry forward of certain losses (ss 409F-409H) 3 sections
Chapter 5 – Group relief (ss 410-429) 23 sections

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