Direct Tax Acts, Finance Act 2022
644AA Treatment of losses from dealing in residential development land
FA09 s6(b)
[(1) In this section—
“adjusted income” for a tax year means a person’s income from all sources for the tax year ...
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.