Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2019 Edition
531AUCapital allowances and losses
Summary
This section contains the rules for determining the amount of the losses and capital allowances that are deductible in computing a person’s chargeable...
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.