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