Income Tax Act 2007 (c. 3)

Part 4 U.K. Loss relief

Chapter 4 U.K. Losses from property businesses

Post-cessation property relief U.K.

126 Treating excess post-cessation property relief as CGT loss U.K.

A person who cannot deduct all of an amount under a claim for post-cessation property relief may be able to treat the unused part as an allowable loss for capital gains tax purposes: see sections 261D and 261E of TCGA 1992.