# Finance Act 2022, Paragraph 41: Income Tax Act 2007

Extent: E+W+S+N.I.

Omit sections 61 and 62 (losses of a tax year of persons carrying on trades etc).

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Source: https://www.legislation.gov.uk/ukpga/2022/3/schedule/1/paragraph/41 (the official version)
Page: https://openlegislation.uk/finance-act-2022/schedule-1/paragraph-41
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.