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Legislation

Income Tax Act 2007

Crossheading Early trade losses relief

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Section 72 Relief for individuals for losses in first 4 years of trade
Section 73 How relief works
Section 74 Restrictions on relief unless trade is commercial etc

Income Tax Act 2007
Chapter 2 Trade losses

Crossheading Early trade losses relief

From legislation.gov.uk

Contents

Section 72 Relief for individuals for losses in first 4 years of trade
Section 73 How relief works
Section 74 Restrictions on relief unless trade is commercial etc

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