544 Section 543: supplementary
Income Tax Act 2007 (2007 c 3) | Legislation

544  Section 543: supplementary

(1)     This section applies for the purposes of section 543.

(2)     For rules about the calculation of losses, see—

(a)     section 26 of ITTOIA 2005 (losses of a trade calculated on same basis as profits),

(b)

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