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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Overlap profits and losses

  • 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
  1. Income Tax (Trading and Other Income) Act 2005
  2. /
  3. /Overlap profits and losses

Section 204 | Meaning of “overlap period” and “overlap profit”

From legislation.gov.uk

15 July 2026

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed

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