Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
399Losses in transactions from which income would be chargeable under Case IV or V of Schedule D
Summary
This section allows —
•a loss under Case IV for an accounting period to be set off again...
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.