Crossheading Overlap profits and losses
From legislation.gov.uk
Contents
- Section 204 Meaning of “overlap period” and “overlap profit”
- Section 204A Overlap profit and trading allowance under Chapter 1 of Part 6A
- Section 205 Deduction for overlap profit in final tax year
- Section 206 Restriction on bringing losses into account twice
- Section 207 Treatment of business start-up payments received in an overlap period