[240C Unrelieved qualifying expenditure: Parts 2, 7 and 8 of CAA 2001]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[240C  Unrelieved qualifying expenditure: Parts 2, 7 and 8 of CAA 2001]

[(1)     This section applies if—

(a)     a person carrying on a trade enters the cash basis for a tax year (“the current tax year”), and

(b)     at the end of . . . the previous tax year, the person has unrelieved qualifying expenditure [relating to the trade] to carry forward from the chargeable period ending [in that tax year].

(2)

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