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Legislation

Income Tax Act 2007

Crossheading Restrictions on relief

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Section 127A No relief for tax-generated losses attributable to annual investment allowance
Section 127B No relief for tax-generated agricultural expenses
Section 127BA Restriction of relief: cash basis
Section 127C Excess loss allocation to partners who are individuals

Income Tax Act 2007
Chapter 4 Losses from property businesses

Crossheading Restrictions on relief

From legislation.gov.uk

Contents

Section 127A No relief for tax-generated losses attributable to annual investment allowance
Section 127B No relief for tax-generated agricultural expenses
Section 127BA Restriction of relief: cash basis
Section 127C Excess loss allocation to partners who are individuals

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