83 Carry forward against subsequent trade profits
Income Tax Act 2007 (2007 c 3) | Legislation

Carry-forward trade loss relief

83  Carry forward against subsequent trade profits

(1)     A person may make a claim for carry-forward trade loss relief if—

(a)     the person has made a loss in a trade in a tax year, and

(b)     relief for the loss has not been fully given under this Chapter or any other provision of the Income Tax Acts

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