Part 5 – Losses (except losses on disposal of shares) (paras 18-37)

Contents

18. General: carry forward loss reliefs [ITA 2007 Sch 2 para 18] Section commentary
19-20. Trade loss relief against general income [ITA 2007 Sch 2 paras 19-20] Section commentary
21-22. Early trade losses relief [ITA 2007 Sch 2 paras 21-22] Section commentary
23. Sideways relief: trade leasing allowances given to individuals [ITA 2007 Sch 2 para 23] Section commentary
24. Sideways relief: dealings in commodity futures [ITA 2007 Sch 2 para 24] Section commentary
25. Terminal trade loss relief [ITA 2007 Sch 2 para 25] Section commentary
26. Post-cessation trade loss relief and post-cessation property relief [ITA 2007 Sch 2 para 26] Section commentary
27. Reliefs for limited partners not to exceed contribution to the firm [ITA 2007 Sch 2 para 27] Section commentary
28. Reliefs for members of LLPs not to exceed contribution to the LLP [ITA 2007 Sch 2 para 28] Section commentary
29. Members of LLPs: carry-forward of losses [ITA 2007 Sch 2 para 29] Section commentary
30. Reliefs for non-active partners not to exceed contribution to the firm [ITA 2007 Sch 2 para 30] Section commentary
31. Non-active partners: carry-forward of losses [ITA 2007 Sch 2 para 31] Section commentary
32-33. Restriction on reliefs for non-active partners: pre-10 February 2004 events [ITA 2007 Sch 2 paras 32-33] Section commentary
34. Regulations under section 114 [ITA 2007 Sch 2 para 34] Section commentary
35. Application of existing regulations under sections 114 and 802 [ITA 2007 Sch 2 para 35] Section commentary
36. Losses in an employment or office [ITA 2007 Sch 2 para 36] Section commentary
37. Loss relief against miscellaneous income: Case VI losses [ITA 2007 Sch 2 para 37] Section commentary

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