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Contents

Legislation

Income Tax Act 2007

Crossheading Introduction

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Section 60 Overview of Chapter
Section 61 Non-partners: losses of a tax year
Section 62 Partners: losses of a tax year etc
Section 63 Prohibition against double counting

Income Tax Act 2007
Introduction

Section 61 | Non-partners: losses of a tax year

From legislation.gov.uk

16 September 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 61 omitted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2022 (c. 3), Sch. 1 paras. 41, 61(1)

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