Part 4

Loss relief
Chapter 2

Trade losses

Introduction

Partners: losses of a tax year etc
62. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 62 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)