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Legislation
Income Tax Act 2007

Crossheading General restrictions on sideways relief and capital gains relief

  • Section 74ZA No relief for tax-generated losses
  • Section 74A Reliefs in any tax year not to exceed cap for tax year
  • Section 74B No relief for tax-generated losses
  • Section 74C Meaning of “non-active capacity” for purposes of section 74A etc
  • Section 74D Meaning of “qualifying film expenditure” for purposes of sections 74ZA and 74A
  1. Income Tax Act 2007
  2. /
  3. /Chapter 2 Trade losses

Crossheading General restrictions on sideways relief and capital gains relief

From legislation.gov.uk

Contents

  1. Section 74ZA No relief for tax-generated losses
  2. Section 74A Reliefs in any tax year not to exceed cap for tax year
  3. Section 74B No relief for tax-generated losses
  4. Section 74C Meaning of “non-active capacity” for purposes of section 74A etc
  5. Section 74D Meaning of “qualifying film expenditure” for purposes of sections 74ZA and 74A
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