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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

Introduction
Partners: losses of a tax year etc

Section 62 | Partners: losses of a tax year etc

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed