# Income Tax Act 2007, Chapter 5: Avoidance involving trading losses




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Source: https://www.legislation.gov.uk/ukpga/2007/3/part/13/chapter/5 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/part-13/chapter-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.