# Finance Act 2008, Section 60: Restrictions on trade loss relief for individuals


Schedule 21 contains provision restricting relief for losses made by individuals who, otherwise than in partnership, carry on trades in a non-active capacity.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/section/60 (the official version)
Page: https://openlegislation.uk/finance-act-2008/section-60
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.