Direct Tax Acts, Finance Act 2022
555 Restriction of losses by reference to capital allowances and renewals allowancesCGTA75 s51(1) and Sch1 par 5(1), (2) and (4)
(1) Section 554 [Exclusion of expenditure by reference to income t...
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.