68 Employment loss relief
Finance Act 2009 (2009 c 10) | Legislation

68  Employment loss relief

(1)     In section 128 of ITA 2007 (employment loss relief against general income), after subsection (5) insert—

“(5A)     No claim may be made in respect of the loss if and to the extent that it is made as a result of anything done in pursuance of arrangements

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