Section 431 | “Profits” and “loss”
From legislation.gov.uk
(1)In this Chapter “profits” does not include chargeable gains.
(2)References in this Chapter to “loss” are to be read accordingly.
From legislation.gov.uk
(1)In this Chapter “profits” does not include chargeable gains.
(2)References in this Chapter to “loss” are to be read accordingly.