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Legislation

Income Tax Act 2007

Crossheading The relief

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Section 412A Relief for irrecoverable peer-to-peer loans
Section 412B Claims for additional relief: sideways relief
Section 412C Claims for additional relief: carry-forward relief
Section 412D How carry-forward relief works

CHAPTER 1A Irrecoverable peer-to-peer loans
Crossheading The relief

Crossheading The relief

From legislation.gov.uk

Contents

Section 412A Relief for irrecoverable peer-to-peer loans
Section 412B Claims for additional relief: sideways relief
Section 412C Claims for additional relief: carry-forward relief
Section 412D How carry-forward relief works