[840A Claims under section 840]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[840A  Claims under section 840]

[(1)     A claim under section 840 must be made [not more than 4 years after the end of] the tax year for which the relief is claimed.

(2)     All adjustments (by way of repayment of tax, assessment

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