Statute
Section 101 — Income Tax Act 2007: Treating excess post-cessation trade relief as CGT loss
Text of the provision Official document
Treating excess post-cessation trade relief as CGT loss 101 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.
Official source: legislation.gov.uk
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