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Section 41 RPDT reliefs

United Kingdom

In Schedule 7—

(a)

Part 1 makes provision about RPDT loss relief for adjusted trading losses;

(b)

Part 2 makes provision about RPDT group relief for adjusted trading losses;

(c)

Part 3 makes provision about RPDT group relief for carried-forward adjusted trading losses;

(d)

Part 4 makes supplementary provision in connection with Parts 2 and 3.