OpenLegislation

Part 4 Loss reliefC1C2

United Kingdom

  1. 1Introduction
  2. 2Trade losses
  3. 3Limited partners and members of limited liability partnerships
  4. 4Property losses
  5. 5Losses on disposal of shares
  6. 6Losses from miscellaneous transactions
  7. 7Write-off of government investment

Annotations

Modifications

C1

Pt. 4 modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Risk Transformation (Tax) Regulations 2017 (S.I. 2017/1271), regs. 1(1), 10

C2

Pt. 4 excluded (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), s. 1(5)(e) (with ss. 15(1), 16(1))