# Finance Act 2001, Paragraph 9: Profits not to be utilised more than once


The intermediate unrelieved loss may not be relieved against relevant profits to the extent that those profits have already been utilised for the purposes of paragraph 7.

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Source: https://www.legislation.gov.uk/ukpga/2001/9/schedule/32/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2001/schedule-32/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.