SolvedCrossheading General restrictions on sideways relief and capital gains relief
From legislation.gov.uk
Contents
- 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