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Legislation

Finance Act 2022

Crossheading Profits and losses

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Section 39 Adjusted trading profits and losses
Section 40 Attributable joint venture profits and losses
Section 41 RPDT reliefs
Section 42 Restrictions on RPDT reliefs

PART 2 Residential property developer tax
Crossheading Profits and losses

Crossheading Profits and losses

From legislation.gov.uk

Contents

Section 39 Adjusted trading profits and losses
Section 40 Attributable joint venture profits and losses
Section 41 RPDT reliefs
Section 42 Restrictions on RPDT reliefs