Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2013 Edition

384Relief under Case V for losses Summary This section provides for the carry forward of any unrelieved rental losses sustained in a year of assessment for set-off against Case V income arising...
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.