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Legislation

Income Tax Act 2007

Crossheading Carry-forward trade loss relief

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Section 83 Carry forward against subsequent trade profits
Section 84 How relief works
Section 85 Use of trade-related interest and dividends if trade profits insufficient
Section 86 Trade transferred to a company
Section 87 Ring fence trades
Section 88 Carry forward of certain interest as loss

Chapter 2 Trade losses
Crossheading Carry-forward trade loss relief

Crossheading Carry-forward trade loss relief

From legislation.gov.uk

Contents

Section 83 Carry forward against subsequent trade profits
Section 84 How relief works
Section 85 Use of trade-related interest and dividends if trade profits insufficient
Section 86 Trade transferred to a company
Section 87 Ring fence trades
Section 88 Carry forward of certain interest as loss