[412C Claims for additional relief: carry-forward relief]
Income Tax Act 2007 (2007 c 3) | Legislation

[412C  Claims for additional relief: carry-forward relief]

[(1)     A person (“L”) may make a claim for relief under this section if—

(a)     L is entitled to relief under section 412A in respect of any outstanding amount of the principal of a loan (“the relevant loan”), but

(b)     in the tax year in relation to which L is entitled to that relief (“the relevant year”)—

(i)     L has no income of the kind mentioned in section 412A(4) or section 412B(3) from which

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