PART 2 U.K. Residential property developer tax

Profits and losses U.K.

41 RPDT reliefs U.K.

In Schedule 7—

(a) Part 1 makes provision about RPDT loss relief for adjusted trading losses;

(b) Part 2 makes provision about RPDT group relief for adjusted trading losses;

(c) Part 3 makes provision about RPDT group relief for carried-forward adjusted trading losses;

(d) Part 4 makes supplementary provision in connection with Parts 2 and 3.