103 Meaning of “sideways relief”, “capital gains relief” and “firm”
Income Tax Act 2007 (2007 c 3) | Legislation

103  Meaning of “sideways relief”, “capital gains relief” and “firm”

(1)     For the purposes of this Chapter sideways relief is—

(a)     trade loss relief against general income (see sections 64 to 70), or

(b)

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