The provisions which allow a company to surrender carried-forward amounts are contained in Part 5A, Ch. 2.

A company may, so far as the same are eligible for corporation tax relief (apart from Part 5A), surrender losses or other amounts that are carried forward to an accounting period of the company under any of the following provisions:

(1)CTA 2009, s. 463G(6) (carry forward of post-1 April 2017 non-trading deficit from loan relationships),

(2)CTA 2009, s. 753(3) (carry forward of non-trading loss on intangible fixed assets),

(3)CTA 2009, s. 1223 (carry forward of expenses of management of investment business),

(4)CTA 2010, s. 45A(4) (carry forward of post-1 April 2017 trade loss), and

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