354 Loans: no claim after disposal or excessive repayments or receipts of value
Income Tax Act 2007 (2007 c 3) | Legislation

Chapter 5
Claims for and Attribution of CITR

Claims

354  Loans: no claim after disposal or excessive repayments or receipts of value

(1)     If the investment consists of a loan, no claim may be made in respect of a tax year if—

(a)     the

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