72 Relief for individuals for losses in first 4 years of trade
Income Tax Act 2007 (2007 c 3) | Legislation

Early trade losses relief

72  Relief for individuals for losses in first 4 years of trade

(1)     An individual may make a claim for early trade losses relief if the individual makes a loss in a trade—

(a)     in the tax year in which the trade is first carried on by the

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