Thank you for your question..
For companies, any unrelieved capital losses are carried forward and set against chargeable gains in future accounting periods.
More information on this can also be found under capital losses here
I hope this is helpful and answers your question.
If you have any other questions, please ask me before you rate my service – I’ll be happy to respond.
Just checking to see if you got all the information you wanted or do you need any more clarity.