(b) (i) Loss relieved as soon as possible
Income tax 1
Capital gains tax 3
Loss carried forward
Taxable incomes 2·5
Tax liabilities and saving 2
£50,000 restriction 1
Evaluation 1
Explanatory notes 1·5
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12 
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(ii) Payments required if loss carried forward
2013/14 2·5
2014/15 1·5
2015/16 2
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6 
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