131 Share loss relief
Income Tax Act 2007 (2007 c 3) | Legislation

Chapter 6
Losses on Disposal of Shares

Share loss relief against general income

131  Share loss relief

(1)     An individual is eligible for relief under this Chapter (“share loss relief”) if—

(a)     the individual incurs an allowable loss for capital gains tax purposes on the disposal of any shares in any tax year (“the year of the loss”), and

(b)

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