Skip to content

Connect Search Browse Docs

Contents

Legislation

Income Tax Act 2007

Crossheading Restrictions on relief

Find in this level

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

Chapter 4 Losses from property businesses
Crossheading Restrictions on relief

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