117 Overview of Chapter
Income Tax Act 2007 (2007 c 3) | Legislation

Chapter 4
Losses from Property Businesses

Introduction

117  Overview of Chapter

(1)     This Chapter—

(a)     provides for losses made in a UK property business or overseas property business in a tax year to be carried forward for deduction from profits in subsequent tax years (see sections 118 and 119),

(b)

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