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Income Tax Act 2007
Part 13

Chapter 5 Avoidance involving trading losses

Introduction
Individuals in partnership: recovery of excess relief
Individuals claiming relief for film-related trading losses
Individuals in partnership claiming relief for licence-related trading losses

Chapter 5

Legislation: Income Tax Act 2007
Citation: 2007 c. 3, chapter 5
Versions: Latest · As enacted
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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