Direct Tax Acts, Finance Act 2022
689 Restriction of relief for losses on certain disposals
FA92 s80(1) and (2)
(1) Notwithstanding any provision of the Capital Gains Tax Acts or of the Corporation Tax Acts relating to the deduct...
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.