http://www.legislation.gov.uk/id/ukpga/2007/3

Part 4Loss relief

Chapter 2Trade losses

Introduction

F161Non-partners: losses of a tax year

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Annotations:

Amendments (Textual)

F1S. 61 omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 41, 61(1)