There are credits relating to interest which has suffered foreign tax but a loan relationship deficit overall, part of which the company surrenders as group relief or carries back or forwards to other accounting periods under CTA09/S459 and S457:

The figures are as in example 5 (see INTM167290) and claims are made in respect of the deficit of £1,000 as in example 7 (see INTM167310). In addition the company has a non-trading deficit of £300 brought forward from an earlier accounting period which it claims to set against non-trading profits of the current accounting period under CTA09/S457 (in this case, against the property income).

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