Chapter 2A – Post-1 April 2017 losses: Further cases involving a change in the company’s activities

Contents

Section 676AA – Introduction to Chapter Section commentary
Section 676AB – Priority of provisions of Chapters 2 and 3 over this Chapter Section commentary
Section 676AC – “Major change in the business” of a company Section commentary
Section 676AD – Notional split of accounting period in which change in ownership occurs Section commentary
Section 676AE – “Affected profits” Section commentary
Section 676AF – Restriction on use of carried-forward post-1 April 2017 trade losses Section commentary
Section 676AG – Restriction on debits to be brought into account Section commentary
Section 676AH – Restriction on the carry forward of post-1 April 2017 non-trading deficit from loan relationships Section commentary
Section 676AI – Restriction on relief for post-1 April 2017 non-trading loss on intangible fixed assets Section commentary
Section 676AJ – Restriction on deduction of post-1 April 2017 expenses of management Section commentary
Section 676AK – Restriction on use of post-1 April 2017 UK property business losses Section commentary
Section 676AL – “Co-transferred company” and “related company” Section commentary

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