Restrictions on relief Restrictions on reliefF1
United Kingdom
- 127ANo relief for tax-generated losses attributable to annual investment allowance
- 127BNo relief for tax-generated agricultural expenses
- 127BARestriction of relief: cash basis
- 127CExcess loss allocation to partners who are individuals
Annotations
Textual amendments
- F1
S. 127A and cross-heading inserted (8.4.2010 with effect in accordance with s. 25(5)-(7) of the amending Act) by Finance Act 2010 (c. 13), s. 25(4)