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

Chapter 2
Trade Losses

Introduction

60  Overview of Chapter

(1)     This Chapter—

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

(b)     provides for early trade losses relief (see sections 72 to 74),

(c)     contains provision restricting both those reliefs [and capital gains relief (see sections 74ZA] to 82),

(d)

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