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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Overlap profits and losses

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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

Overlap profits and losses
Restriction on bringing losses into account twice

Section 206 | Restriction on bringing losses into account twice

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed