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Contents

Legislation

Income Tax Act 2007

Part 4 Loss relief

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Chapter 1 Introduction
Chapter 2 Trade losses
Chapter 3 Restrictions on trade loss relief for certain partners
Chapter 4 Losses from property businesses
Chapter 5 Losses in an employment or office
Chapter 6 Losses on disposal of shares
Chapter 7 Losses from miscellaneous transactions

Income Tax Act 2007
Part 4 Loss relief

Part 4 Loss relief

From legislation.gov.uk

Contents

Chapter 1 Introduction
Chapter 2 Trade losses
Chapter 3 Restrictions on trade loss relief for certain partners
Chapter 4 Losses from property businesses
Chapter 5 Losses in an employment or office
Chapter 6 Losses on disposal of shares
Chapter 7 Losses from miscellaneous transactions