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Legislation

Income Tax Act 2007

Crossheading Limits on share loss relief and mixed holdings

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Section 147 Limits on share loss relief
Section 148 Disposal of shares forming part of mixed holding
Section 149 Section 148: supplementary

Chapter 6 Losses on disposal of shares
Crossheading Limits on share loss relief and mixed holdings

Crossheading Limits on share loss relief and mixed holdings

From legislation.gov.uk

Contents

Section 147 Limits on share loss relief
Section 148 Disposal of shares forming part of mixed holding
Section 149 Section 148: supplementary