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Legislation
Finance Act 2022

Crossheading Profits and losses

  • 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
  1. Profits and losses
  2. RPDT reliefs

Section 41 | RPDT reliefs

From legislation.gov.uk

In Schedule 7—

(a)Part 1 makes provision about RPDT loss relief for adjusted trading losses;

(b)Part 2 makes provision about RPDT group relief for adjusted trading losses;

(c)Part 3 makes provision about RPDT group relief for carried-forward adjusted trading losses;

(d)Part 4 makes supplementary provision in connection with Parts 2 and 3.

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