Part 4 U.K. Loss relief

Chapter 2 U.K. Trade losses

Introduction U.K.

F1 61 Non-partners: losses of a tax year U.K.

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Textual Amendments

F1 S. 61 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)