# Income Tax Act 2007, Section 517F: Profits and losses


(1) Sections 517B to 517E have effect as if they included provision about losses corresponding to the provision they make about profits and gains.
(2) Accordingly, in the following sections of this Part references to a “profit or gain” include a loss.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/517F (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-517F
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.