‹ Article 25 - Share Based Remuneration Article 26 - Policy Statement on Loss Relief › Part 5: Loss Relief Article 26 - Policy Statement on Loss Relief Article 27 - Calculation of Tax Losses Article 28 - Carry Forward of Tax Losses Article 29 - Transfer of Licensed Activity Without Change in Ownership Article 30 - Disallowance of Tax Losses on a Change in Ownership Article 31 - Determination of Change in Ownership Article 32 - Group Relief Article 33 - Corresponding Accounting Periods Article 34 - Definition of a Group Article 35 - Companies Joining or Leaving a Group ‹ Article 25 - Share Based Remuneration Article 26 - Policy Statement on Loss Relief ›