[261D Treating excess post-cessation trade or property relief as CGT loss]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[261D  Treating excess post-cessation trade or property relief as CGT loss]

[(1)     A person may make a claim under this section if—

(a)     relief is available to the person under section 96 or 125 of ITA 2007 (post-cessation trade or property relief) for a tax year in relation to an amount, and

(b)     the person makes a claim under that section to deduct the amount in calculating the person's net income

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