ATXRestriction in losses (corporation)

hey the bfwd and pre-entry losses can never be group relieved. The current yr losses can be group relieved and also it can be used for itself, however depending on the type of loss available, the priority will change for loss relief. The change of ownership and nature change rule applies for pre-entry losses. They will be wasted if that applies.

So u meant to say that chang of ownershp rules is for b/f losses not for currnt year thts it?

its bfwd losses only.