Chapter 2 Trade losses
United Kingdom
- Introduction
- Relief in loss-making period and carry back relief
- Carry forward of trade loss relief
- Restrictions on relief: farming or market gardening
- Restrictions on relief: commodity futures
- Other restrictions on relief
Notes on Part 4
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))