Write-off of Government investment

Loss relief reduction

Carry-forward losses

Legislation/Regulatory – CTA2010 s. 95

Cases in which government investment is written off

Legislation/Regulatory – CTA2010 s. 94

HMRC Guidance – CFM33240

Generally

Legislation/Regulatory – CTA2010 s. 92, Sch. 2, para. 26

HMRC Guidance – BLM70805 ; CFM33240 ; CTM04400

Groups of companies

Legislation/Regulatory – CTA2010 s. 93

Interaction with other tax provisions

Legislation/Regulatory – CTA2010 s. 96

Losses

Commentary – Tax Reporter ¶731-525