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2.4. Carry forward relief
(a)
If any loss remains unrelieved after current year and carry back claims have been made or no
such claims were made, then the loss is carried forward.
(b)
Under carry forward relief any such losses are carried forward for relief against any part of
future total profits of the company. There is no time limit on the carry forward period and
partial loss relief claims may be made to, for example, avoid wasting qualifying charitable
donations.
(c)
A claim must be made within 2 years of of the end of the accounting period in which the loss is
to be relieved.
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