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Contents

Legislation

Income Tax Act 2007

Crossheading Introduction

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Section 60 Overview of Chapter
Section 61 Non-partners: losses of a tax year
Section 62 Partners: losses of a tax year etc
Section 63 Prohibition against double counting

Chapter 2 Trade losses
Crossheading Introduction

Crossheading Introduction

From legislation.gov.uk

Contents

Section 60 Overview of Chapter
Section 61 Non-partners: losses of a tax year
Section 62 Partners: losses of a tax year etc
Section 63 Prohibition against double counting