Direct Tax Acts, Finance Act 2022
399 Losses in transactions from which income would be chargeable under Case IV or V of Schedule D
CTA76 s19; FA21 s18(c)
(1) (a) Where in any accounting period a company incurs a loss in a transa...
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.