806 Calculation of amount of income treated as received by the individual
Income Tax Act 2007 (2007 c 3) | Legislation

806  Calculation of amount of income treated as received by the individual

The amount of income treated under section 805 as received by the individual in the tax year is calculated by taking the following steps.

Step 1

Calculate, at the end of the tax year, the total amount of the claimed losses (so far as relating to the licence) made by the individual

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