Income Tax, Finance Act 2010
18.9Restriction in Relief for Losses from Dealing in Residential Development Land
TCA 97 s644AA
There are restrictions in place in relation to how certain trading losses arising from a trade of de...
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.