109 Unrelieved losses brought forward
Income Tax Act 2007 (2007 c 3) | Legislation

109  Unrelieved losses brought forward

(1)     This section applies for the purpose of determining an individual's entitlement to sideways relief and capital gains relief if—

(a)     the individual carries on a trade as a member of an LLP at a time during a tax year (“the current tax year”), and

(b)

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