Direct Tax Acts, Finance Act 2017

381B Restriction of loss relief – passive tradesFA14 s11(1)(b) [(1) (a) In this section “relevant loss” means a loss in a trade or profession (including any amount in respect of allowances which...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.