- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Income Tax Act 2007
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Rhagor o Adnoddau
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61Non-partners: losses of a tax year
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Nodiadau Esboniadol
(1)This section applies if a trade, profession or vocation is carried on by a person otherwise than as a partner in a firm.
(2)For the purposes of this Chapter any reference to the person making a loss in the trade, profession or vocation in a tax year is to the person making a loss in the trade, profession or vocation in the basis period for the tax year.
(3)This section is subject to section 70 (restriction on trade loss relief against general income in case of farming or market gardening).
(4)For the rules about basis periods, see Chapter 15 of Part 2 of ITTOIA 2005.
(5)In particular, see the rule in section 206 of ITTOIA 2005 (restriction on bringing losses into account twice).
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