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
Groups of companies
Legislation/Regulatory –
CTA2010 s. 93
Interaction with other tax provisions
Legislation/Regulatory –
CTA2010 s. 96
Losses
Commentary –
Tax Reporter ¶731-525