Paragraph 30
(1)
The relief covered by section 110(5) includes—
(a)
relief given for a loss as a result of section 380 or 381 of ICTA, and
(b)
the treatment of a loss as an allowable loss by virtue of section 72 of FA 1991.
(2)
Sub-paragraph (1) is subject to paragraph 33.
(3)
The income covered by section 110(6) includes amounts treated as received as a result of the application of section 74 of FA 2005.