95 Foreign trades etc: reliefs only against foreign income
Income Tax Act 2007 (2007 c 3) | Legislation

Wholly foreign trades

95  Foreign trades etc: reliefs only against foreign income

(1)     This section applies if a person—

(a)     carries on a trade, profession or vocation wholly outside the United Kingdom, and

(b)     makes a loss in the trade, profession or vocation.

(2)     In that case—

(a)

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