Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

Contents

Legislation

Income Tax Act 2007

Crossheading Restriction on sideways relief for specific trades

Find in this level

Section 80 Ring fence income
Section 81 Dealings in commodity futures
Section 82 Exploitation of films

Income Tax Act 2007
Restriction on sideways relief for specific trades

Section 81 | Dealings in commodity futures

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 81 omitted (8.4.2010 with effect in accordance with Sch. 3 para. 11 of the amending Act) by virtue of Finance Act 2010 (c. 13), Sch. 3 para. 9

Privacy Cookies Terms