# Income Tax Act 2007, Section 101: Treating excess post-cessation trade relief as CGT loss


A person who cannot deduct all of an amount under a claim for post-cessation trade relief may be able to treat the unused part as an allowable loss for capital gains tax purposes: see sections 261D and 261E of TCGA 1992.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/101 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-101
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.