Direct Tax Acts, Finance Act 2022
396 Relief for trading losses other than terminal losses
CTA76 s16(1) to (8) and (10); FA92 s46(1)(b); FA93 s22; FA02 s54(1); NAMAA09 s240 and Sch3 Pt10(6); FA12 s54 and Sch1(13)
(1) [Subject to ...
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