122 Meaning of “the applicable amount of the loss”
Income Tax Act 2007 (2007 c 3) | Legislation

122  Meaning of “the applicable amount of the loss”

(1)     This section defines “the applicable amount of the loss” for the purposes of sections 120 and 121.

(2)     “The applicable amount of the loss” is—

(a)     the amount of the loss, or

(b)

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