Crossheading Terminal trade loss relief
From legislation.gov.uk
Contents
- Section 89 Carry back of losses on a permanent cessation of a trade
- Section 90 Losses that are “terminal losses”
- Section 91 How relief works
- Section 92 Use of trade-related interest and dividends if trade profits insufficient
- Section 93 Mineral extraction trade and carry back of balancing allowances
- Section 94 Carry back of certain interest as loss