Section 121 “The losses claimed” and “the individual’s capital contribution to the trade”F1
United Kingdom Repealed
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Annotations
Textual amendments
- F1
Ss. 119-123 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 464, Sch. 3 Pt. 1 (with Sch. 2)