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Legislation

Income Tax Act 2007

Crossheading Post-cessation property relief

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Section 125 Post-cessation property relief
Section 126 Treating excess post-cessation property relief as CGT loss

Chapter 4 Losses from property businesses
Crossheading Post-cessation property relief

Crossheading Post-cessation property relief

From legislation.gov.uk

Contents

Section 125 Post-cessation property relief
Section 126 Treating excess post-cessation property relief as CGT loss