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Legislation

Corporation Tax Act 2010

Crossheading Share loss relief against income

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Section 68 Share loss relief
Section 69 Eligibility conditions
Section 70 Entitlement to claim
Section 71 How relief works
Section 72 Limit on deduction if accounting period falls partly within 12 month period

Chapter 5 Losses on disposal of shares
Crossheading Share loss relief against income

Crossheading Share loss relief against income

From legislation.gov.uk

Contents

Section 68 Share loss relief
Section 69 Eligibility conditions
Section 70 Entitlement to claim
Section 71 How relief works
Section 72 Limit on deduction if accounting period falls partly within 12 month period