Part 3 U.K.Income tax, corporation tax and capital gains tax

Chapter 2 U.K.Other provisions

Chargeable gains U.K.

F1 48 Use of trading losses against chargeable gains U.K.

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Textual Amendments

F1 S. 48 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)