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Legislation

Income Tax Act 2007

Crossheading Property loss relief against general income

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Section 120 Deduction of property losses from general income
Section 121 How relief works
Section 122 Meaning of “the applicable amount of the loss”
Section 123 Meaning of “the loss has a capital allowances connection” and “the business has a relevant agricultural connection”
Section 124 Supplementary

Chapter 4 Losses from property businesses
Crossheading Property loss relief against general income

Crossheading Property loss relief against general income

From legislation.gov.uk

Contents

Section 120 Deduction of property losses from general income
Section 121 How relief works
Section 122 Meaning of “the applicable amount of the loss”
Section 123 Meaning of “the loss has a capital allowances connection” and “the business has a relevant agricultural connection”
Section 124 Supplementary