[334C Unrelieved qualifying expenditure]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[334C  Unrelieved qualifying expenditure]

[(1)     This section applies if—

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

(b)     the person would, apart from section 59(4A) of CAA 2001, have unrelieved qualifying expenditure relating to a relevant property business activity to carry forward from the chargeable period which is the previous tax year.

(2)     But this

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