[681DP Relevant tax relief]
Income Tax Act 2007 (2007 c 3) | Legislation

[681DP  Relevant tax relief]

[For the purposes of this Chapter each of the following is a deduction by way of relevant tax relief—

(a)     a deduction in calculating profits or losses of a trade for corporation tax purposes,

(b)     a deduction in calculating any loss for which relief is given under section 91 of CTA

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