Statute
Section 130 — Income Tax Act 2007: Treating loss in employment or office as CGT loss
Text of the provision Official document
Treating loss in employment or office as CGT loss 130 A person who cannot deduct all of a loss in an employment or office under a claim for employment loss relief against general income may be able to treat the unused part as an allowable loss for capital gains tax purposes: see sections 261B and 261C of TCGA 1992.
Official source: legislation.gov.uk
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