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Legislation

Income Tax Act 2007

Crossheading Restriction on sideways relief for specific trades

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

Restriction on sideways relief for specific trades
Dealings in commodity futures

Section 81 | Dealings in commodity futures

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed