Direct Tax Acts, Finance (No. 2) Act 2023
396A Relief for relevant trading losses
FA01 s90; FA03 s59(1); FA05 s45; FA08 s43(1)(d); FA12 s54 and Sch1(14); F(No.2)A23 s39(e)
[(1) In this section—
“relevant trading income” has the same mean...
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