Industrial and provident societies
Carry forward of trade losses
Disposal of assets on union, amalgamation or transfer of engagements
Dividends granted by
Intangible fixed assets, amalgamations or transfer of engagements
Interest or dividends not treated as distributions
Interest paid by
Interest payments under loan relationships
Generally
Returns, failure to make
Interest, exception from duty to deduct tax
Mutual societies, transfers of business or engagements
Share or loan interest
Trading losses
Union or amalgamation or transfer of engagements, disposal of assets