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Legislation
Finance Act 2008

Crossheading Other anti-avoidance provisions

  • Section 60 Restrictions on trade loss relief for individuals
  • Section 61 Non-active partners
  • Section 62 Financial arrangements avoidance
  • Section 63 Manufactured payments
  • Section 64 Controlled foreign companies
  • Section 65 Intangible fixed assets: related parties
  • Section 66 Repeal of obsolete anti-avoidance provisions
  1. Other anti-avoidance provisions
  2. Restrictions on trade loss relief for individuals

Section 60 | Restrictions on trade loss relief for individuals

From legislation.gov.uk

Schedule 21 contains provision restricting relief for losses made by individuals who, otherwise than in partnership, carry on trades in a non-active capacity.

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