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Legislation

Income Tax Act 2007

Crossheading Terminal trade loss relief

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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

Chapter 2 Trade losses
Crossheading Terminal trade loss relief

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