795 Meaning of “post-1 December 2004 loss”
Income Tax Act 2007 (2007 c 3) | Legislation

795  Meaning of “post-1 December 2004 loss”

(1)     For the purposes of sections 792 and 793 a “post-1 December 2004 loss” means—

(a)     any loss made by an individual in a trade in a tax year . . . which begins on or after 2 December 2004, or

(b)     the post-1 December

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