# Income Tax Act 2007, 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.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/30 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.