Question 2a
Marking Guide
AvailableMaximum
(a) Steam Ltd capital loss 
Wagon Ltd trading losses
Loss brought forward
Current period loss
Payments of corporation tax
In respect of the year ended 30 April 2018 
In respect of the eight-month period ended 31 December 2018 
2·5
-
1
2·5
-
2·5
2
10·5 9

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