1. Legislation
  2. Direct Tax Acts

Direct Tax Acts, Finance Act 2014

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...
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Other Editions and Comparison Tool

  • Direct Tax Acts, Finance (No. 2) Act 2023
  • Direct Tax Acts, Finance Act 2022
  • Direct Tax Acts, Finance Act 2021
  • Direct Tax Acts, Finance Act 2020
  • Direct Tax Acts, Finance Act 2019
  • Direct Tax Acts, Finance Act 2018
  • Direct Tax Acts, Finance Act 2017
  • Direct Tax Acts, Finance Act 2016
  • Direct Tax Acts, Finance Act 2015
  • Direct Tax Acts, Finance Act 2014