89 Carry back of losses on a permanent cessation of a trade
Income Tax Act 2007 (2007 c 3) | Legislation

Terminal trade loss relief

89  Carry back of losses on a permanent cessation of a trade

(1)     A person may make a claim for terminal trade loss relief if the person—

(a)     permanently ceases to carry on a trade in a tax year (“the final tax year”),

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