Statute
Section 517F — Income Tax Act 2007: Profits and losses
Text of the provision Official document
Profits and losses 517F 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.
Official source: legislation.gov.uk
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