http://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/146
Income Tax Act 2007
An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.
text
text/xml
en
Statute Law Database
2024-05-24
Expert Participation
2024-04-06
Income Tax Act 2007
s. 788(7)
Legal Services Act 2007
Sch. 21
para. 161(b)
s. 29
192
193
s. 211(2)
art. 2(h)
SCHEDULES
SCHEDULE 2Transitionals and savings
Part 14Tax avoidance
Individuals claiming relief for film-related trading losses
146
In section 801(3) the reference to the making of a claim includes a reference to the making of a claim as mentioned in section 122A(1) of FA 2004.