[412D How carry-forward relief works]
Income Tax Act 2007 (2007 c 3) | Legislation

[412D  How carry-forward relief works]

[(1)     This subsection explains how deductions are to be made under section 412C.

The amount to be deducted at any step is limited in accordance with section 25(4) and (5).

Step 1 Deduct

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