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Legislation

Income Tax Act 2007

Crossheading General restrictions on sideways relief and capital gains relief

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Section 74ZA No relief for tax-generated losses
Section 74A Reliefs in any tax year not to exceed cap for tax year
Section 74B No relief for tax-generated losses
Section 74C Meaning of “non-active capacity” for purposes of section 74A etc
Section 74D Meaning of “qualifying film expenditure” for purposes of sections 74ZA and 74A

General restrictions on sideways relief and capital gains relief
No relief for tax-generated losses

Section 74B | No relief for tax-generated losses

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed