Direct Tax Acts, Finance Act 2022
381A Restriction of loss relief in certain cases
FA13 s18(1)(d)
[(1) In this section—
“aggregate income for the tax year” has the same meaning as in section 531AL;
“specified loss”, in relation t...
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.