Annual Investment Allowance

Im confused a little, Ive been reading about the new Annaul Investment allowances upto 50 K.
I understand a lot of it but I was thinking that if Limited companies have up to 50k allowance then does this mean there is going to be a lot of Limited Companies out there with great Losses to carry forward.
Also how you suppose to take a dividend out of a loss situation because of this capital allowance or am I missing something.???
Does anyone know where i can get some more information on this
Think I gonna have to go on another learning course........ again....
I understand a lot of it but I was thinking that if Limited companies have up to 50k allowance then does this mean there is going to be a lot of Limited Companies out there with great Losses to carry forward.
Also how you suppose to take a dividend out of a loss situation because of this capital allowance or am I missing something.???
Does anyone know where i can get some more information on this
Think I gonna have to go on another learning course........ again....
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