http://www.legislation.gov.uk/ukpga/2007/3/section/62/2024-04-06Income Tax Act 2007An Act to restate, with minor changes, certain enactments relating to income tax; and for connected purposes.texttext/xmlenStatute Law Database2024-06-20Expert Participation2024-04-06Income Tax Act 2007s. 788(7)Legal Services Act 2007Sch. 21 para. 161(b)s. 29192193s. 211(2)art. 2(h)Part 4Loss reliefChapter 2Trade lossesIntroductionF162Partners: losses of a tax year etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .