Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation of Chargeable Gains Act 1992 section 261D
Treating excess post-cessation trade or property relief as CGT loss
Section 261D allows individuals who have claimed post-cessation trade or property relief to convert any excess amount that cannot be used against income into an allowable capital gains tax loss, subject to a cap.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.